INFORMATION COMPTABLE ET FINANCIERE, ET EFFICIENCE DU SYSTEME DE GESTION DES ENTREPRISES EN AFRIQUE: APPLICATION A UN ECHANTILLON DE PME CAMEROUNAISES

Jonas Tchapnga ()
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Jonas Tchapnga: Faculté des Sciences - Université de Dschang [Cameroun] - Université de Dschang

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Abstract: The financial crisis in 2008 confirmed more, the role of accounting and financial information (AFI), in the management of the company, and its stake about the efficiency of the management system of this one. However, This information being relegate very often in the background, because of his quality. This article has for objective to present to the promoters and the managers of the SME, an analysis in African context, of influence of the production and the used of an AFI virtuously elaborated, on the efficiency of the management system of the company. We made of a field investigation on a sample of 76 Cameroonians SME. It emerges from the results of this study that, according to the quality of production and use of an AFI in the management system, a SME on two is ineffective, and less than a SME on four has an efficient of management system.

Keywords: Accounting and Financial Information; Efficiency of Management System (EMS); Quality of Accounting and Financial Information; Information comptable et financière (ICF); Efficience du système de gestion (ESG); Qualité de l’ICF (search for similar items in EconPapers)
Date: 2016-05-19
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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