4. DETERMINANTS OF THE COMPLEXITY OF THE ACCOUNTING INFORMATION SYSTEM IN MOROCCAN SMES: APPLICATION OF THE CONTINGENCY APPROACH

The objective of this research paper is to observe and understand the accounting information system (AIS) of SMEs. The main objectives of this research are: - A descriptive objective which consists in describing, identifying and characterizing the AIS of Moroccan SMEs. More particularly, we aim at describing, first of all, the three dimensions selected to characterize it: the organization of the internal accounting department, the production of accounting data and the use of accounting information by the general manager. - An explanatory objective aimed at identifying the structural and behavioral determinants that are likely to explain the degree of complexity of the AIS and influence the differences in existing accounting practices within SMEs. In order to meet these objectives, we used a quantitative approach, through a questionnaire survey administered to a sample of 118 SMEs employing between 10 and 200 staff. Regarding the first objective, the results obtained make it possible to invalidate the idea that accounting practices of SMEs are rudimentary, serving only to meet tax obligations and that the managers of SMEs do not use accounting data to manage their companies. Regarding the second objective, the results of the analyses of the relationships between the complexity of the AIS and the contingency variables show that the differences of accounting practices between the SMEs studied depend on both structural and behavioral factors. The explanatory analysis also shows that the variation in the characteristics of the AIS depends on contingency factors specific to the Moroccan context.

EL BAKIRDI, Younes

Revue Internationale du Marketing et Management Stratégique (2025)

Vol. 7 N° 1 (2025)

DOI: 10.34874/PRSM.rimms-vol7iss1.54214

Import OAI-PMH · Identifiant source : oai:revues.imist.ma:article/54214