Functional antagonisms of the internal factors of the TPE: viability vs. non-viability

Abstract

The organizational weakness of VSEs and their propensity to die prematurely, subject to their environment and constraints by their context, is no longer to be demonstrated. Today, we observe the emergence of a new type of VSE, in mutation, evolving in a gray zone and adapting to its context in a constant manner. The objective of this paper is to examine the managerial practices of these VSEs and to explore the institutional contingencies of the context of action, in order to understand the conditions of their viability by their internal factors. Our theoretical anchor is the theory of contingency. We mobilized a mixed methodology, quali-quanti, backed by the technique of comparative qualitative analysis QCA in its csQCA version, from 50 Gabonese VSEs from several sectors. The data are primary and come from the administration of a questionnaire to the owner-managers of these VSEs. The results indicate that whether or not the value of human resources is taken into account does not impact the viability or non-viability of a VSE. The viability of a VSE depends on two sufficient conditions: operational risk management and the existence of an accounting information system. As for the non-viability of a VSE, it depends on two sufficient conditions: non-compliance with regulations and the non-existence of an accounting information system. Thus, the accounting information system remains an essential or sine qua non condition for the viability of a VSE. From our results, we have identified interesting managerial contributions at the institutional level that will significantly impact the practices of owner-managers of VSEs for the viability of their structure.

Keywords: SME, Internal factors, Contingency theory, Viability, Determinants.

Classification JEL : D22, M13

Paper type: Empirical Research