مجلة الدراسات القانونية والاقتصادية
Volume 5, Numéro 1, Pages 1989-2005
2022-06-06
The Determinants Of The Quality Of The Accounting Information System (ais) Of Algerian Smes
Authors : Behilil Zeneb . Brahimi Hadia . Boutrik Souad .
Abstract
The objective of this article is to identify the determinants of the quality of the accounting information system (AIS) of Algerian SMEs, analyzing the structural and behavioral contingency factors and their relationship with the quality of the AIS. In order to do this, we chose to carry out a survey by questionnaire on 45 Algerian SMEs. Through the results we can see that there is no significant positive relationship between the quality of the AIS and the structural and behavioral contingency factors, except for the degree of computerization of the structural contingency factors and the experience of the leaders of the behavioral contingency factors that have an effect on the quality of the AIS.
Keywords
Accounting information system (AIS) ; Determinants of the AIS ; The Algerian SMEs ; Quality of the AIS
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