The Influence of Environmental Contingency on Management Control Practices in Economies Without Financial Markets: The Case of Cameroon

François-Xavier Mayegle and Georges Wandji
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François-Xavier Mayegle: Department of Accounting and Finance FEM-The University of Ngaoundere
Georges Wandji: Department of Accounting and Finance FEM-The University of Dschang

Noble International Journal of Economics and Financial Research, 2017, vol. 2, issue 7, 98-112

Abstract: In an increasingly competitive, complex and uncertain business environment, it is essential for businesses in general, especially those without financial markets, to take account of this environment and its complexity, in order to revolutionize their system of Management. The objective of this article is to understand the influence of environmental contingencies on the practice of management control in Cameroonian companies. The study is carried out on the basis of interviews with 09 company directors, belonging to different structures. It shows that management control practices can be influenced by: the size of the company, its sector of activity, number of activities, management style, manager profile, competition, environmental uncertainty And the management policy of Cameroonian companies.

Keywords: Environmental Contingencies; Management Control; Performance (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:nap:nijefr:2017:p:98-112

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