Systèmes d'Information et Management


Two basic objectives are involved in our research problem. The first one consist in locating the place of accounting, data in information system of small and medium business manager, or, that is to say, it consists in describing the accounting practices of the managers of small and meduim businesses in order to question or to confirm te thesis of the relative relevance of accounting data in small and medium businesses. The second one consists in identifying contingental factors, strucural and/or behavioural, liable to influence the practices described above. The survey work, carried out through direct interviews with 113 managers of independant small businesses from 10 to 100 wage-earned, shows:- that information system of most of the managers interviewed is partly accounting;- that if the characteristics and the context in which teh organization runs, on one hand, and the professionnal accountants' type who assists him, on the other hand, makeup, to some extent, a source of influences and therefore a source of constraints which limit his possibilities, the manager clearly holds a dominant role in the system of influences on th accounting practices in small and medium businesses.