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L'impact des caractéristiques du système d'information comptable et de l'incertitude environnementale sur la performance financière : Cas des PME tunisiennes

Author

Listed:
  • Zied Louizi

    (Université de Sfax - University of Sfax)

  • Mohamed Ali Boujelbene

    (Université de Sfax - University of Sfax)

Abstract

By following the contingency approach, the present study examines the impact of information system characteristics and environmental uncertainty on financial performance. Fifty six managers participated in this study. Data were collected from managers using a questionnaire survey. The results indicate that environmental uncertainty moderates the effect of the extent of information system qualities on financial performance. Our results suggest that organizations should enhance their information system especially in the current environment in Tunisia which is broadly characterized by a high degree of uncertainty.

Suggested Citation

  • Zied Louizi & Mohamed Ali Boujelbene, 2016. "L'impact des caractéristiques du système d'information comptable et de l'incertitude environnementale sur la performance financière : Cas des PME tunisiennes," Post-Print hal-02273549, HAL.
    • Handle: RePEc:hal:journl:hal-02273549
    Note: View the original document on HAL open archive server: https://hal.science/hal-02273549
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    References listed on IDEAS

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