Perceived quality of the accounting information system in small and medium-sized enterprises in the North Kivu province in the Democratic Republic of Congo

Abstract

This study aimed to analyze the perceived quality of the accounting information system (AIS) of small and medium-sized enterprises (SMEs) in urban areas in the province of North Kivu (Goma; Beni; Butembo), in the Democratic Republic of Congo. Based on the review of the empirical and theoretical literature on AIS from authors including Philippe Chapellier and Benoit Lavigne, who prove the least consideration of AIS as a management tool by certain SME managers, the first hypothesis formulated is that of the state poor AIS in the SMEs visited. The second hypothesis put forward is that of the positive and significant influence of the identity characteristics of SMEs and their managers (see table no.3) on the perception of the quality of the accounting information system. A mixed methodological approach was adopted. It was therefore a question of carrying out the exploratory and confirmatory factor analysis, to determine the influence of the characteristics of the manager and those of his SME on the perception of the quality of the available AIS used. After processing the data on SPSS.23 and LISREL for student 8.80, interpretation and discussion of the results obtained based on the data provided by 618 SME managers and the interview carried out with some SME managers grouped into 12 focuses including 5 to 10 managers per focus for 4 focuses per city, the first hypothesis is confirmed; while the second is partially confirmed given that all the identity characteristics of SMEs and their managers do not significantly positively influence the perceived quality of the AIS.

Keywords: Accounting Information System, Small and Medium-sized Enterprise

JEL Classification : M00, M01, M41, M42

Paper type: Empirical research