Accounting Information System of Tunisian SMEs: Complexity, Determinants and Impact on Financial Performance

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Author	Yosra Noui, Sami Mensi
ISSN	2225-7217
On Pages	313-329
Volume No.	2
Issue No.	4
Issue Date	July 01, 2020
Publishing Date	July 01, 2020
Keywords	Accounting Information Systems, SMEs, structural contingency factors, behavioural contingency factors, financial performance.

Abstract

This research is twofold. The first is to identify potential determinants of Accounting Information System (CIS) characteristics for Small and Medium Enterprises (SMEs). The second is to prove whether an AIS whose characteristics meet the needs of SMEs and their managers is associated with increased financial performance of these companies. The analysis of data collected by questionnaires administered by direct interviews with 107 Tunisian SMEs belonging to different sectors reveals mainly that 1) the complexity of the AIS is associated with factors related both to structural and behavioural contingency and 2) increasing the complexity of the AIC is negatively and significantly related to financial performance.

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