The definition of a framework describing and characterizing the accounting information system of SMES

Abstract

The purpose of this article is to present a review of the main theoretical and empirical works allowing a better understanding of the Accounting Information System of SMEs.

The analysis of the results of empirical studies carried out on the subject of AIS and on the accounting practices of SMEs aims to achieve two objectives:

- Verify the thesis of relative relevance of the accounting data for the SME manager;

- And determine the dimensions and attributes to be retained in order to analyze and describe the AIS of SMEs.

A review of the literature shows that much empirical research carried out on the subject of the AIS of SME managers has focused on the study of the accounting data produced. Others, less numerous, have tried to measure the degree of use of accounting data by managers of SMEs.

This concentration of work on the informational dimension has come at the expense of the organizational dimension. The structural and organizational aspect of accounting has been the subject of little empirical investigation (Ben Hamadi, 2013). However, accounting data is produced in and by an accounting organization and the quality of the accounting product depends on certain characteristics of this organization (Lacombe-Saboly, 1994).

From the analysis of empirical work, we deemed it appropriate to retain a broad, multidimensional approach allowing, on the one hand, to overcome certain limitations of previous studies and, on the other hand, to describe in a more comprehensive and complete manner. the characteristics of the AIS of SME managers. This approach therefore retains both the organizational and informational dimensions of the AIS.