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Profil Du Dirigeant Et Facteurs Determinants Du Systeme D'Information Comptable Et Des Pratiques Comptables Des Entreprises Tchadiennes

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  • Dagobert Ngongang

    (FSEG - UN - Université de Ngaoundéré/University of Ngaoundéré [Cameroun])

Abstract

L'auteur examine dans cette communication le système d'information comptable des entreprises tchadiennes. L'étude cherche à caractériser les systèmes d'information comptable et les pratiques comptables. Elle analyse ensuite les effets des facteurs de contingence structurelle et comportementale sur les systèmes d'information comptable et les pratiques comptables. Les résultats de l'enquête effectuée auprès de 84 entreprises montrent que la fréquence de production et d'utilisation des informations est moyenne dans l'ensemble. Deux facteurs de contingence comportementale (le type de formation et le fait d'être propriétaire ) influence le système d'information comptable et les pratiques comptables. Les facteurs de contingence structurelle agissent principalement sur le système d'information comptable

Suggested Citation

  • Dagobert Ngongang, 2006. "Profil Du Dirigeant Et Facteurs Determinants Du Systeme D'Information Comptable Et Des Pratiques Comptables Des Entreprises Tchadiennes," Post-Print halshs-00558412, HAL.
    • Handle: RePEc:hal:journl:halshs-00558412
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558412
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    References listed on IDEAS

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    1. N/A, 1991. "Appraisal," National Institute Economic Review, National Institute of Economic and Social Research, vol. 138(1), pages 3-5, November.
    2. Nkongolo-Bakenda, J.M. & d'Amboise, G. & Garnier, B., 1993. "L'association entre la manifestation de la vision strategique des proprietaires-dirigeants de PME et la performance de leur entreprises," Papers 93-03, Laval - Faculte des sciences de administration.
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    Cited by:

    1. Serge Valant Gandja & Ginette Polienne Ipoumb, 2016. "Contingences structurelles et pratiques comptables des PME dans une économie africaine en développement : le cas du Cameroun," Post-Print hal-01856809, HAL.

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