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Contribution À L'Étude De La Genèse Des Systèmes D'Information Comptable Des Pme : Une Recherche Empirique

Author

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  • Benoit Lavigne

    (INRPME - Institut de recherche sur les PME - UQTR - Université du Québec à Trois-Rivières)

Abstract

Cette recherche empirique a un double objet : 1) décrire certaines caractéristiques des systèmes d'information comptable (SIC) des PME, 2) explorer certains déterminants potentiels des choix faits pas ces entreprises. Elle procède de la consultation de données relatives à 282 PME manufacturières québécoises. Il apparaît que les SIC, bien que majoritairement informatisés, sont divers et déterminés principalement par des facteurs de contingence structurelle

Suggested Citation

  • Benoit Lavigne, 2002. "Contribution À L'Étude De La Genèse Des Systèmes D'Information Comptable Des Pme : Une Recherche Empirique," Post-Print halshs-00584492, HAL.
    • Handle: RePEc:hal:journl:halshs-00584492
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584492
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    References listed on IDEAS

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    1. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    2. repec:dau:papers:123456789/3419 is not listed on IDEAS
    3. Graham Hall, 1994. "Factors Distinguishing Survivors From Failures Amongst Small Firms In The Uk Construction Sector," Journal of Management Studies, Wiley Blackwell, vol. 31(5), pages 737-760, September.
    4. repec:dau:papers:123456789/3421 is not listed on IDEAS
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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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