Le Système D’information Comptable Des PME Marocaines : Observation Des Pratiques

Autor:	Said Radi, Younes El Bakirdi
Rok vydání:	2017
Předmět:	Work (electrical) business.industry Accounting practices 0502 economics and business 05 social sciences Production (economics) 050211 marketing Accounting Relevance (information retrieval) business 050203 business & management
Zdroj:	European Scientific Journal, ESJ. 13:222
ISSN:	1857-7431 1857-7881
DOI:	10.19044/esj.2017.v13n31p222
Popis:	By mobilizing the theoretical framework of the specificity of SMEs, this work tries, through the observation of accounting practices, to answer the question of the relevance (production and use) of the accounting data for the managers of Moroccan SMEs. Indeed, through semi-structured individual interviews with SME managers, accounting and financial directors of SMEs and accountants, it is about to describe the different accounting practices of SMEs on the one hand, and to highlight potential determinants that may explain the differentiation of these practices on the other hand.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::22f29a40d63652c520ddb5f1ddf17998 https://doi.org/10.19044/esj.2017.v13n31p222 Zobrazit plný text záznamu