An exploratory study of practices of management accounting in micro, small and medium size enterprises in Cameroon

Fai Edward Berinyuy, Alexis Ngantchou and Rene Guy Omenguele

African Journal of Accounting, Auditing and Finance, 2022, vol. 8, issue 1, 1-30

Abstract: The objective of this study is to examine the use of practices of management accounting (PMA) in Cameroon MSMEs. The content analysis of 22 semi-structured interviews conducted with MSMEs management staff shows that medium size firms make greater PMA as opposed to small and very small (micro) enterprises (VSEs). The results further indicate that manufacturing enterprises apply PMA more than service and merchandise firms do. In addition, the adoption of PMA is minimal in use by VSEs. PMA identified in MSMEs in Cameroon are grouped as costing, budgeting, methods of performance evaluation, decision support system, strategic management accounting (MA) and MA functions. The study suggests that there is sufficient room to increase both awareness and understanding of the importance of PMA within smaller firms since these practices are vital ingredients in the success of any organisation. In conclusion, MSMEs in Cameroon make use of more traditional PMA than modern practices.

Keywords: management accounting; practices of management accounting; PMA; micro; small and medium size enterprises; MSMEs; Cameroon; manufacturing; service and merchandise enterprises. (search for similar items in EconPapers)
Date: 2022
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