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Le système d'information comptable des dirigeants de PME syriennes : complexité et contingences

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  • Philippe Chapellier

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Abdallah Mohammed

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

  • Robert Teller

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon)

Abstract

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Suggested Citation

  • Philippe Chapellier & Abdallah Mohammed & Robert Teller, 2013. "Le système d'information comptable des dirigeants de PME syriennes : complexité et contingences," Post-Print hal-02438601, HAL.
    • Handle: RePEc:hal:journl:hal-02438601
    DOI: 10.3917/mav.065.0048
    Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-02438601
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    References listed on IDEAS

    as
    1. Paul Couteret, 2010. "Peut-on aider les entrepreneurs contraints ? Une étude exploratoire," Post-Print hal-03540524, HAL.
    2. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    3. Sarah Santin & Didier van Caillie, 2008. "Le Design Du Système De Contrôle De Gestion Des Pme: Une Quête De Stabilité Adaptative," Post-Print halshs-00525973, HAL.
    4. Walid Cheffi & Mehdi Nekhili, 2011. "Rôles assignés à la comptabilité de gestion par les managers et changement comptable : question d'adéquation ou simple désillusion ?," ACCRA, Association francophone de comptabilité, vol. 17(1), pages 67-97.
    5. Walid Cheffi & Mehdi Nekhili, 2011. "Rôles assignés à la comptabilité de gestion par les managers et changement comptable : question d'adéquation ou simple désillusion ?," ACCRA, Association francophone de comptabilité, vol. 17(1), pages 67-97.
    6. Michel Marchesnay, 2003. "La petite entreprise : sortir de l'ignorance," Revue française de gestion, Lavoisier, vol. 144(3), pages 107-118.
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    12. Davila, Tony, 2005. "An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 223-248, April.
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    14. Pierre-Laurent Bescos & Éric Cauvin & Pascal Langevin & Carla Mendoza, 2004. "Critiques du budget : une approche contingente," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 10(1), pages 165-185.
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    17. Thierry Nobre, 2001. "Méthodes et outils du contrôle de gestion dans les PME," Revue Finance Contrôle Stratégie, revues.org, vol. 4(2), pages 119-148, March.
    18. Philippe Chapellier, 1996. "Données comptables de gestion et système d'information du dirigeant de PME," Post-Print hal-02438795, HAL.
    19. Pascal Langevin & Pierre-Laurent Bescos & Eric Cauvin & Carla Mendoza, 2004. "Critiques du budget: une approche contingente," Post-Print hal-02312477, HAL.
    20. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.
    21. Lionel Touchais, 1998. "Le contrôle de gestion et l'exportation: une combinaison originale de pratiques formelles et informelles," Revue Finance Contrôle Stratégie, revues.org, vol. 1(4), pages 151-171, December.
    22. Bruns, Wj & Waterhouse, Jh, 1975. "Budgetary Control And Organization Structure," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 177-203.
    23. Philippe Chapellier, 2003. "Les apports potentiels d'Internet à la mission de l'expert-comptable dans les petites entreprises," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(2), pages 171-187.
    24. Yves Evrard & Bernard Pras & Elyette Roux & Pierre Desmet & Anne-Marie Dussaix & Gary L. Lilien, 2009. "Market - Fondements et méthodes des recherches en marketing," Post-Print hal-00490724, HAL.
    25. Pierre-Laurent Bescos & Éric Cauvin & Pascal Langevin & Carla Mendoza, 2004. "Critiques du budget : une approche contingente," ACCRA, Association francophone de comptabilité, vol. 10(1), pages 165-185.
    26. Jean-Louis Malo, 1989. "Premiere Approche D'Un Cadre Methodologique De Recherche En Comptabilite," Post-Print hal-00823422, HAL.
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    Cited by:

    1. Adrien Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: cultural contingencies and endogeneity [Los factores determinantes de la complejidad de los sistemas de informa," Post-Print halshs-01288141, HAL.

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