Contingences structurelles et pratiques comptables des PME dans une économie africaine en développement: le cas du Cameroun

Serge Valant Gandja and Ginette Ipoumb ()
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Serge Valant Gandja: Kedge Business School [Talence]
Ginette Ipoumb: UN - Université de Ngaoundéré/University of Ngaoundéré [Cameroun]

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Abstract: Examining the link between structural contingency factors and accounting practices in a developing context is the aims of this study. A positivist approach adopted by self-administration of a questionnaire to 123 Cameroonian's small and medium enterprise (SMEs) is based on a hypothetical-deductive reasoning. The statistical processing conducted via an ordered " logit " model used to understand and explain the accounting practices in these institutions. If the industry seems to have a negative influence, ownership structure, debt and size effect play a crucial role in the development of accounting practices in this type of organization, as well as business behavior actors.

Keywords: Accounting; Structural contingencies; Cameroun; SMEs; Pratiques comptables; Contingences structurelles; PME (search for similar items in EconPapers)
Date: 2016-06-01
Note: View the original document on HAL open archive server: https://hal.science/hal-01856809v1
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Citations: View citations in EconPapers (1)

Published in Management & sciences sociales, 2016, Contextualisation : pratiques et enjeux, 20, pp.18-38

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