Small business units in Cameroon: the current informal situation and perspectives for a total state control

Jean-Guy Degos and Guy Djongoué

International Journal of Critical Accounting, 2017, vol. 9, issue 1, 68-84

Abstract: In all countries, small business units form the core of the local economy, but they receive the lowest subsidies, and benefit very little from public and tax favours schemes. In this paper, part of our work is devoted to a theory of state control over private entities and on the behaviour of Cameroonian businessmen to constraints imposed by OHADA accounting system on the one hand. The work on the other hand also present some thoughts on how the business structures of these countries could evolve under the framework of a control theory. The African reality, where electronic data processing, and social networking sites are on the agenda, combines with the pressures of governments an inquisition to the limit of bearable. These governmental constraints will lead in the long term to the disappearance of the informal sector.

Keywords: state control; taxation; small business units; accounting practices; accounting systems; OHADA system; Cameroon. (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:9:y:2017:i:1:p:68-84

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