Literature review on the utility and toles assigned to the accounting information system and accounting data in SMEs

The literature on the management systems of the SME manager shows that many small and medium sized entreprises would have only rudimentary management tools, this would explain the perference of SME managers for more informal media and verbal information (Mintzberg, 1990; Fallery, 1983). However, empirical research on this topic has led to nuanced conclusion. Therefoe, the vision of an embryonic accounting information system does not correspond to the real situation of all SMEs. The managers of SMEs are reported to have differentiated attitudes towards such data. In this context, the aim of this article is to try to determine, through a literature review, the extend to which SME managers consider formal accounting data to be relevant and useful. Relevance represents the ability of infirmation to influence user's decision by allowing them to either assess past, present, and future events or to confirm or correct their past assessments. The literature review carried out shows that the results of many studies have refuted the findin advanced a priori in the literature that the AIS of SMEs. Even if this word concludes that accounting pratices are not generalized to all SMEs, in-depth analysis of empirical studies indicates that SMEs have fairly complex AISs, various accounting practices and that their managers use accounting data their management. As a result, the idea of a simple, rudinmentary and systematically underutilized accounting information system would in reality only be a trend.The literature on the management systems of the SME manager shows that many small and medium sized entreprises would have only rudimentary management tools, this would explain the perference of SME managers for more informal media and verbal information (Mintzberg, 1990; Fallery, 1983). However, empirical research on this topic has led to nuanced conclusion. Therefoe, the vision of an embryonic accounting information system does not correspond to the real situation of all SMEs. The managers of SMEs are reported to have differentiated attitudes towards such data. In this context, the aim of this article is to try to determine, through a literature review, the extend to which SME managers consider formal accounting data to be relevant and useful. Relevance represents the ability of infirmation to influence user's decision by allowing them to either assess past, present, and future events or to confirm or correct their past assessments. The literature review carried out shows that the results of many studies have refuted the findin advanced a priori in the literature that the AIS of SMEs. Even if this word concludes that accounting pratices are not generalized to all SMEs, in-depth analysis of empirical studies indicates that SMEs have fairly complex AISs, various accounting practices and that their managers use accounting data their management. As a result, the idea of a simple, rudinmentary and systematically underutilized accounting information system would in reality only be a trend

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

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.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

Consumer complaint behavior: Beyond Hirschman's exit-voice-loyalty framework

Studies on consumer complaining behavior mainly focus on complaining behavior predictors (e.g., culture, demographic characteristics, personality characteristics).  Academics and practitioners have accorded little attention to the concept of a consumer complaint behavior and the complaint responses structure. In fact, since Hirschman's "Exit-Voice-Loyalty model," few researchers have attempted to improve and offer new frameworks (e.g., Singh's taxonomy; Day and Landon's dichotomy). The purpose of this paper is to examine the classical taxonomies of consumers complaining behavior. The first result shows that the conceptual and methodological studies bring about significant variation and differentiation in terms of terminology, variable definitions, number of variables used, and model structure. These different interpretations could naturally generate contradicting classifications and misleading results. The second result refers to the inadequacy of the classical taxonomies to withstand the test of time. Today's consumers have multiple complaining opportunities or platforms that need to be considered in the research model. Companies are facing challenges when it comes to choosing which communication platform must be prioritized. For instance, social media platforms add another layer of complexity to the study of complaining behavior. In light of these changes, academics should design integrated models to guide research and help practitioners acquire more profound knowledge and design efficient complaints handling systems. From a managerial perspective, companies hold incomplete and inaccurate customer satisfaction data. While consumer complaint behavior is studied separately, academics have pointed out that complaint actions are part of the post-purchase outcomes. Therefore, including complaints in the satisfaction, dissatisfaction process will only give companies a complete picture. Managers could improve satisfaction data and analysis through the use of sound recovery systems.Studies on consumer complaining behavior mainly focus on complaining behavior predictors (e.g., culture, demographic characteristics, personality characteristics).  Academics and practitioners have accorded little attention to the concept of a consumer complaint behavior and the complaint responses structure. In fact, since Hirschman's "Exit-Voice-Loyalty model," few researchers have attempted to improve and offer new frameworks (e.g., Singh's taxonomy; Day and Landon's dichotomy). The purpose of this paper is to examine the classical taxonomies of consumers complaining behavior. The first result shows that the conceptual and methodological studies bring about significant variation and differentiation in terms of terminology, variable definitions, number of variables used, and model structure. These different interpretations could naturally generate contradicting classifications and misleading results. The second result refers to the inadequacy of the classical taxonomies to withstand the test of time. Today's consumers have multiple complaining opportunities or platforms that need to be considered in the research model. Companies are facing challenges when it comes to choosing which communication platform must be prioritized. For instance, social media platforms add another layer of complexity to the study of complaining behavior. In light of these changes, academics should design integrated models to guide research and help practitioners acquire more profound knowledge and design efficient complaints handling systems. From a managerial perspective, companies hold incomplete and inaccurate customer satisfaction data. While consumer complaint behavior is studied separately, academics have pointed out that complaint actions are part of the post-purchase outcomes. Therefore, including complaints in the satisfaction, dissatisfaction process will only give companies a complete picture. Managers could improve satisfaction data and analysis through the use of sound recovery systems

Les déterminants du choix des cabinets d’audit big 4 dans le contexte marocain

As it is not easy to define the determinants of the choice of external auditors, several parameters must be taken into account, such as indicators to measure the quality of the audit, the selection of audit companies for the certification of accounts, and crisis environments. Consequently, it is necessary to determine the parameters related to the auditor-auditee relationship in Morocco and the determinants of the choice of big 4. In this sense, we explored the determinants of audit quality and the decision of listed companies to choose the Big 4 for the certification of their accounts. We also identified the parameters still under-exploited in the auditor-auditee relationship in Morocco. Indeed, the question of confidence in the Big 4 arose after the crises of the audit networks, and the merger-absorption in 2002 on the national market of the firm Arthur Andersen by Ernst and Young. However, no model allows us to understand why the Big 4 continue to dominate the world market, and more specifically the Moroccan market? In this article, we used the qualitative method (case studies and interviews) according to the hypothetico-deductive approach. We carried out this study on a sample of 35 companies listed on the Casablanca Stock Exchange. Using an interview guide, we conducted semi-structured interviews with 4 D.A.F. of these companies. The objective is to listen to the opinions of experts on the practice of external auditing in Morocco. By evaluating the decision of listed companies to choose the Big 4 and the determinants of this choice, this critical look at the status quo of external audit is a source of inspiration for the field of research in Morocco. Professionals interviewed stated that market concentration and monopoly still exist in Morocco.Comme il n'est pas aisé de définir les déterminants du choix des auditeurs externes, plusieurs paramètres doivent être pris en compte, tels que les environnements de crise, les indicateurs pour mesurer la qualité de l'audit et la sélection des firmes d'audit pour le commissariat aux comptes. Par conséquent, il est essentiel de déterminer les paramètres liés aux déterminants du choix des big 4 et la relation auditeur-auditée au Maroc. Dans ce sens, nous avons fait une exploration des déterminants de la qualité de l’audit et de la décision des sociétés cotées de choisir les Big 4 pour la certification de leurs comptes. Nous avons aussi identifié les paramètres encore sous-exploités dans la relation auditeur-audité au Maroc. En effet, la question de la confiance au Big 4 s’est posée après les crises des réseaux d’audit, et la fusion-absorption en 2002 sur le marché national du cabinet Arthur Andersen par Ernst and Young. Cependant, aucun modèle ne permet de comprendre pourquoi les Big 4 continuent à dominer le marché mondial, et plus spécifiquement le marché marocain ? Dans cet article, nous avons appliqué la méthode qualitative qui se manifeste par des entretiens et des études de cas selon la démarche hypothético-déductive. Nous avons réalisé cette étude sur un échantillon de 35 sociétés cotées en bourse de Casablanca. Au moyen d’un guide d’entretien, nous avons effectué des entretiens semi-directifs avec 4 D.A.F. de ces sociétés. L’objectif est d'écouter les avis d'experts sur la pratique de l'audit externe au Maroc. En évaluant la décision de ces sociétés de recourir aux big 4 et les déterminants qui justifient ce choix, ce regard critique sur le statu quo de l'audit externe est une source d'inspiration pour le domaine de la recherche au Maroc. Les professionnels interrogés ont déclaré que la concentration du marché et le monopole existent toujours au Maroc

La Finance islamique dans l’ère post-COVID-19 : Le rôle des FinTech, innovation et régulation

The Corona virus (COVID-19) pandemic has caused a significant destabilization of the financial world and has caused economic disruptions at an unprecedented speed and scale. Islamic finance has a significant market share. However, it is almost absent in microfinance, small and medium enterprises (SMEs) and retail lending where these sectors are the most affected by the COVID-19 pandemic. This financial crisis should therefore pose different challenges to Islamic finance. It requires a set of technologies (FinTech), strategies and financial services to cope with the possible phenomenon. In this context, this work is based on the analysis and extraction of information from databases such as Scopus and Web of Science on a sample of 317 scientific articles, in order to consolidate a new model of Islamic finance during and after COVID-19 taking into account the technological innovations. The results of this study affirm that the COVID-19 pandemic has been a real opportunity for open and inclusive socio-economic innovation to offer a sustainable, fast and efficient alternative to the world. These Islamic financial innovations aim to provide a medium to long-term solutions. This study provides substantial implications, both practical and theoretical, for Islamic financial institutions so that regulators and policymakers can address the consequences of the COVID-19 crisis.La pandémie du virus Corona (COVID-19) a entraîné une forte déstabilisation du monde de la finance et a provoqué des perturbations économiques à une vitesse et à une échelle sans précédent. Ceci représente un challenge pour la finance islamique identifiée comme une finance alternative et pérenne après la fameuse crise financière mondiale. La finance islamique a certes une part de marché importante. Par contre elle est presque absente dans la microfinance, les petites et moyennes entreprises (PME) et les prêts de détail où ces secteurs sont les plus touchés par la pandémie COVID-19. Cette crise financière devrait poser donc des enjeux différents à la finance islamique. Elle nécessite un ensemble de technologies (FinTech), de stratégies et de services financiers pour faire face à l’éventuel phénomène. Dans ce contexte, ce travail repose sur l’extraction et l’analyse des informations de bases de données telles que Scopus et Web of Science sur un échantillon de 317 articles scientifiques, afin de consolider un nouveau modèle de finance islamique pendant et après COVID-19 en tenant compte des innovations technologiques. Les résultats de cette étude affirment que la pandémie de COVID-19 a constitué une véritable opportunité pour l'innovation socio-économique solidaire et ouverte pour pouvoir offrir une alternative durable, rapide et efficace au monde entier. Ces innovations financières islamiques ont pour objectif de fournir une solution à moyen et à long terme. La présente étude apporte des implications substantielles, tant pratiques que théoriques, pour les institutions financières islamiques afin que les régulateurs et les responsables politiques puissent remédier aux conséquences de la crise COVID-19