Impact des Caractéristiques du Système d’Information Comptable sur la Performance Financière: Cas des PME Tunisiennes

Abstract:

By the following the contingency approach, the present study examines the impact of information system characteristics and environmental uncertainty on financial performance. Fifty six managers participated in this study. Data were collected from managers using a questionnaire survey. The results indicate that environmental uncertainty moderates the effect of the extent of information system qualities on financial performance. Our results suggest that organizations should enhance their information system especially in the current environment in Tunisia which is broadly characterized by a high degree of uncertainty.