Le système d'information comptable (notice n° 1021166)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03872cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125165359.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Affes, Habib |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le système d'information comptable |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2007.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 37 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La présente recherche empirique a un double objet : identifier les déterminants potentiels de la complexité et de l’efficacité du Système d’Information Comptable (SIC) et étudier l’association entre la complexité de ce système et la performance financière des Petites et Moyennes Entreprises (PME). Notre étude de terrain, réalisée par entretien direct auprès de 82 dirigeants de PME manufacturières tunisiennes, relève, principalement : 1) que la complexité du SIC est associée à des facteurs relevant, aussi bien de la contingence structurelle que de la contingence comportementale, 2) que les facteurs de contingence ont un impact indirect, à travers la complexité du SIC, plus significatif et plus important que leur impact direct sur l’efficacité de ce système et 3) que l’utilisation des informations comptables par les dirigeants dans la prise de décisions constitue une activité créatrice de valeur ajoutée en terme de performance financière de l’entreprise. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The accounting information system : The determinants of its characteristics and their impact on the financial performance of SMBs This empirical research is directed toward tow objectives : to identify some determinants of the Accounting Information System (AIS) complexity and effectiveness and to evaluate the association between the complexity of this system and the financial performance of Small and Medium-sized Businesses (SMBs). Our survey work, carried out through direct interviews with 82 managers of Tunisian manufacturing SMBs, shows, mainly : 1) that the AIS complexity is linked with enterprise structural and behavioural factors, 2) that the contingency factors, through their association with AIS complexity, have an indirect effect more important and more significant than their direct impact on the effectiveness of this system and 3) that the use of accounting information by the managers in decision-making improves SMBs’financial performance. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | El Sistema de Información Contable : los determinantes de sus características y su impacto en el resultado financiero de las PYMES Esta investigación empírica tiene dos objetivos : La identificación de algunos determinantes de la complejidad y efectividad del Sistema de Información Contable (`SIC) y como segundo objetivo la evaluación de la relación entre la complejidad de este sistema y los resultados financieros de las Pequeñas y Medianas Empresas (PYMES). Nuestro trabajo de campo, que se llevó a cabo a través de entrevistas directas a 82 gestores de PYMES Tunecinas manufactureras demuestra que : 1) La complejidad del SIC esta ligada a factores estructurales y de comportamiento de las empresas, 2) que los factores contingentes, a través de su relación con la complejidad del SIC tiene un efecto indirecto mas importante y significativo que su efecto directo en el sistema y 3) que la utilización de la información contable por los gestores en el proceso de decisión mejora los resultados financieros de las PYMES. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | efficacité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PME |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SIC |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | complexité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | AIS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | complexity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SMB |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | effectiveness |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Chabchoub, Ahmed |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 224-225 | 2 | 2007-06-01 | p. 59-68 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-des-sciences-de-gestion-2007-2-page-59?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-des-sciences-de-gestion-2007-2-page-59?lang=fr&redirect-ssocas=7080</a> |
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