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Une synthèse des travaux sur les systèmes d'information comptables en France : état des lieux et pistes de recherche

Author

Listed:
  • Lazhar El Orf

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

  • Eric Tort

    (GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School)

Abstract

Ce papier part du constat qu'il existe un décalage significatif entre les travaux sur les SIC et les pratiques opérationnelles des entreprises dans le domaine des systèmes d'information comptables. En effet, d'un côté, l'état des lieux met en évidence une concentration des recherches comptables sur deux axes principaux qui sont la complexité des systèmes de données comptables (SDC) et la modélisation comptable à partir essentiellement de la théorie événementielle et de l'approche multidimensionnelle. D'un autre côté, les pratiques comptables tenant aux SIC se caractérisent par deux caractéristiques principales avec d'une part, la diversité des besoins en information comptable en réponse aux changements du contexte organisationnel de l'entreprise et d'autre part, l'intégration des systèmes comptables par les progiciels ERP, véritable concrétisation de la théorie événementielle. Ce constat débouche sur deux nouvelles pistes de recherche avec la différenciation des systèmes d'information comptables (SIC) et l'intégration des SIC. Dans une perspective unificatrice, ce papier propose, en définitive, un paradigme de recherche afin d'orienter les futurs chercheurs en SIC sur la base d'une typologie synthétisant les différentes tendances de recherche en SIC, à savoir : modélisation – intégration - donnée - information.

Suggested Citation

  • Lazhar El Orf & Eric Tort, 2006. "Une synthèse des travaux sur les systèmes d'information comptables en France : état des lieux et pistes de recherche," Post-Print halshs-00548123, HAL.
    • Handle: RePEc:hal:journl:halshs-00548123
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548123
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    References listed on IDEAS

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    1. Hubert Tondeur & Olivier de La Villarmois, 2003. "L'organisation de la fonction comptable et financière. Centre de services partagés versus externalisation : solution alternative ou situation intermédiaire ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(1), pages 29-52.
    2. repec:dau:papers:123456789/780 is not listed on IDEAS
    3. Richard O. Mason & Ian I. Mitroff, 1973. "A Program for Research on Management Information Systems," Management Science, INFORMS, vol. 19(5), pages 475-487, January.
    4. Hubert Tondeur & Olivier de La Villarmois, 2003. "L'organisation de la fonction comptable et financière. Centre de services partagés versus externalisation : solution alternative ou situation intermédiaire ?," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 29-52.
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