@incollection{,
	
					
					
					DC4D6E2248618AE5A73DFBCB9D186367
				,
	author={{Yvette NathalieOMBOM} and {Isaac Bernard NdoumbeBerock} and {Université de Douala}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}201113
}

@incollection{b0,
	
	
		,
	title={{the impact of firm characteristics on management accounting practices: A UK-based empirical analysis}}
		,
	author={{
			MAbdel-Kader
		} and {
			RLuther
		}}
		
	
	
		,
	journal={{British Accounting Review}}
		
			40
			1
			
			,
	year={2008}
		
	

}

@incollection{b1,
	
	
		,
	title={{« L'impact des technologies d'information et de communication sur la qualité du système d'information comptable: Cas des PME à la ville Ibb (Yémen)}}
		,
	author={{
			AlDuais
		}}
	
	
		,
	journal={{International Journal of Innovation and Applied Studies}}
		2028-9324
		
			,
	year={2013}
		
	

}

@incollection{b2,
	
	
		,
	title={{}}
	
	
		,
	journal={{Innovative Space of Scientific Research Journals}}
		
			1
			
			,
	year={Sep. 2013}
		
	

}

@book{b3,
	
	
		,
	title={{« L'utilisation de l'information comptable par les managers. Proposition d'une grille d'analyse fondée sur la théorie de la structuration}}
		,
	author={{
			ABeldi
		} and {
			WCheffi
		} and {
			FWacheux
		}}
		
		
		
			,
	year={2006}
		
	

}

@incollection{b4,
	
	
		,
	title={{« a resource-based perspective on information technology capability and firm performance : an empirical investigation}}
		,
	author={{
			ASBhawaraj
		}}
	
	
		,
	booktitle={{MIS quaterly}}
		
			24
			
			,
	year={2000. March}
		
	

}

@book{b5,
	
	
		,
	title={{« Vers une intégration du système d'information de gestion de l'entreprise de taille moyenne ? », doctorat en sciences de gestion}}
		,
	author={{
			MBidan
		}}
		
			,
	year={2003}
		
	
	,
	note={université de Nantes}

}

@incollection{b6,
	
	
		,
	title={{« A formal theory of differentiation in organization}}
		,
	author={{
			P-MBlau
		}}
	
	
		,
	journal={{American Sociological Reviews}}
		
			35
			2
			
			,
	year={1970}
		
	

}

@incollection{b7,
	
	
		,
	author={{
			HBouquin
		}}
	
	
		,
	booktitle={{Comptabilité de gestion »}}
				Paris
		
			,
	year={2004}
		
	

}

@incollection{b8,
	
	
		,
	title={{«Performance et contrôle de gestion», Encyclopédie de Comptabilité}}
		,
	author={{
			ABourguignon
		}}
	
	
		,
	booktitle={{Contrôle de gestion et Audit}}
				
			,
	year={2000}
			
		
	

}

@incollection{b9,
	
	
		,
	title={{« information technology, Workplace Organization, and the Demand for skilled Labor: Firm-Level evidence}}
		,
	author={{
			TFBresnahan
		} and {
			EHitt
		} and {
			LM
		}}
		
		
	
	
		,
	journal={{Quaterly journal of Economics}}
		
			117
			
			,
	year={2002}
		
	

}

@book{b10,
	
	
		,
	author={{
			PChapellier
		} and {
			AMohammed
		}}
		
		,
	title={{« Les pratiques comptables des dirigeants de PME Syriennes dans un contexte de libéralisation de l'économie », 31ème Congrès de l'Association Francophone de Comptabilité (AFC)}}
				Nice
		
			,
	year={2010}
		
	

}

@incollection{b11,
	
	
		,
	title={{« Organizational structure, environment and performance-the role of strategic choice}}
		,
	author={{
			JChild
		}}
	
	
		,
	journal={{Sociology}}
		
			6
			
			,
	year={1972}
		
	

}

@book{b12,
	
	
		,
	title={{« Management accounting systems, task uncertainty and managerial performance: a research note}}
		,
	author={{
			VKChong
		}}
		
			,
	year={1996}
			,
	publisher={Organizations and Society}
			21
			
		
	

}

@incollection{b13,
	
	
		,
	title={{« Franchising: A review and a venues to greater theoretical diversity}}
		,
	author={{
			JGCombs
		} and {
			SMichael
		} and {
			GCastrogiovanni
		}}
		
		
	
	
		,
	journal={{Journal of Management}}
		
			30
			
			,
	year={2004a}
		
	

}

@incollection{b14,
	
	
		,
	title={{« A strategic groups approach to the franchising performance relationship}}
		,
	author={{
			JGCombs
		} and {
			DKetchen
		} and {
			VHoover
		}}
		
		
	
	
		,
	journal={{Journal of Business Venturing}}
		
			19
			
			,
	year={2004b}
		
	

}

@book{b15,
	
	
		,
	title={{}}
		,
	author={{
			MCrozier
		} and {
			EFriedberg
		} and {
			; « L'acteur
		} and {
			Le Système
		}}
		
		
		
		
			,
	year={1977}
			,
	address={Paris}
		
	
	,
	note={Edition du seuil}

}

@incollection{b16,
	
	
		,
	title={{« Chief Executive Scanning, Environmental Characteristics, and Company Performance: An Empirical Study}}
		,
	author={{
			RLDaft
		} and {
			JSormunen
		} and {
			DParks
		}}
		
		
	
	
		,
	journal={{Strategic Management Journal}}
		
			9
			2
			
			,
	year={1988. Mar. -Apr., 1988}
		
	

}

@incollection{b17,
	
	
		,
	title={{«The Dynamics of the Adoption of Product and Process Innovations in Organizations}}
		,
	author={{
			FDamanpour
		} and {
			SGopalakrishnan
		}}
		
		10.1111/joms.2001.38.issue-1/issuetoc
	
	
		,
	journal={{Journal of Management Studies}}
		
			38
			1
			
			,
	year={2001. January 2001}
		
	

}

@incollection{b18,
	
	
		,
	title={{« The changing organisational structure and individual responsibilities of managerial accountants: A case study}}
		,
	author={{
			SDavis
		} and {
			T
		}}
		
	
	
		,
	journal={{journal of Managerial Issues}}
		
			12
			4
			,
	year={2000}
		
	

}

@incollection{b19,
	
	
		,
	title={{Performance impacts of information technology: Is Actual Usage the missinglink}}
		,
	author={{
			SDevaraj
		} and {
			RKohli
		}}
		
	
	
		,
	journal={{Management Science}}
		
			49
			3
			
			,
	year={2003}
		
	

}

@incollection{b20,
	
	
		,
	title={{« Le manifeste de l'évaluation des performances, in Les systèmes de mesure de la performance}}
		,
	author={{
			RGEccles
		}}
	
	
		,
	journal={{Harvard Business Review}}
		
			,
	year={1999}
		
	
	,
	note={Éditions de l'Organisation, 2559 pages}

}

@incollection{b21,
	
	
		,
	title={{« Building Theories from case study research}}
		,
	author={{
			KMEisenhardt
		}}
	
	
		,
	journal={{Academy of Management Review}}
		
			14
			4
			
			,
	year={1989. 1989}
		
		
			Stanford University
		
	

}

@book{b22,
	
	
		,
	title={{«Une synthèse des travaux sur les systèmes d'information comptables en France : état des lieux et pistes de recherche}}
		,
	author={{
			ElOrf
		} and {
			LTort
		} and {
			E
		}}
		
		
		
			,
	year={2006. 2006}
			,
	publisher={Association Francophone de Comptabilité}
		
	

}

@book{b23,
	
	
		,
	author={{
			ElOrf
		} and {
			L
		}}
		
		,
	title={{« Différenciation et intégration des systèmes comptables: Uneétudetypologique. Business administration}}
				
			,
	publisher={French}
			,
	year={2012. 2012}
		
	
	,
	note={Conservatoire national des arts etmetiers -CNAM}

}

@book{b24,
	
	
		,
	title={{« Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach», Accounting, Organization and Society}}
		,
	author={{
			JGerdin
		}}
		
			,
	year={2005}
			30
			
		
	

}

@incollection{b25,
	
	
		,
	title={{« Forms of contingency fit in management accounting research-a critical review}}
		,
	author={{
			JGerdin
		} and {
			JGreve
		}}
		
	
	
		,
	journal={{Organizations and Society}}
		
			29
			
			,
	year={2004}
		
	

}

@book{b26,
	
	
		,
	title={{« Le design du système d'information comptable dans les PMI tunisiennes : une modélisation contingente}}
		,
	author={{
			JGhorbel
		}}
		
			,
	year={2012. 2012}
		
		
			Congrès International et Francophone en Entrepreneuriat et PME
		
	

}

@incollection{b27,
	
	
		,
	title={{« Firm performance and AIS alignment in Malaysian SME´s}}
		,
	author={{
			NAIsmail
		} and {
			MKing
		}}
		
	
	
		,
	journal={{International Journal of Accounting Information Systems}}
		
			6
			
			,
	year={2005}
		
	

}

@incollection{b28,
	
	
		,
	title={{« A framework for research in computer-based management information systems}}
		,
	author={{
			BIves
		} and {
			SHamilton
		} and {
			GBDavis
		}}
		
		
	
	
		,
	journal={{Management Science}}
		
			26
			9
			
			,
	year={1980}
		
	

}

@book{b29,
	
	
		,
	title={{of Collection Gestion, Série Politique générale, finance et marketing ? Collection Gestion}}
		,
	author={{
			PKalika
		}}
		
			,
	year={1988}
			33
			,
	address={Économica}
		
	
	,
	note={« Structures d'entreprises: réalités, déterminants, performances}

}

@book{b30,
	
	
		,
	author={{
			RSKaplan
		} and {
			DPNorton
		}}
		
		,
	title={{Comment utiliser le tableau de bord prospectif}}
				
			,
	year={2001}
		
	
	,
	note={Pour créerune}

}