[ De la production à l’utilisation des informations comptables dans les PME Camerounaises ]
Volume 26, Issue 3, June 2019, Pages 790–801
KUEDA Wamba Berthelo1 and NGASSA Martin2
1 Laboratoire de Recherche en Management (LAREMA), Département de Finance-Comptabilité, Faculté des Sciences Economiques et de Gestion / CERME, Université de Dschang, BP : 110 Dschang, Cameroon
2 Ecole Normale Supérieur de l’Enseignement Technique, Université de Douala, Cameroon
Original language: French
Copyright © 2019 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
This study aims to return in front of the stage accounting types of information produced by preparers as well as the way in which they perceive their relevance. For the drive, we opted for a qualitative approach with case study. Therefore, semi-structured interviews were conducted in 15 Cameroonian SMEs, particularly in the cities of Douala and Bafoussam. The data collected through an interview schedule, have been exploited through content analysis via the software NVIVO 10. It appears that managers produce several types of information and perceive their relevance as an ideal or a destination to be achieved, a policy-making tool, an information and decision-making tool.
Author Keywords: Relevance, production, accounting information, managers, SMEs, Cameroon.
Volume 26, Issue 3, June 2019, Pages 790–801
KUEDA Wamba Berthelo1 and NGASSA Martin2
1 Laboratoire de Recherche en Management (LAREMA), Département de Finance-Comptabilité, Faculté des Sciences Economiques et de Gestion / CERME, Université de Dschang, BP : 110 Dschang, Cameroon
2 Ecole Normale Supérieur de l’Enseignement Technique, Université de Douala, Cameroon
Original language: French
Copyright © 2019 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
This study aims to return in front of the stage accounting types of information produced by preparers as well as the way in which they perceive their relevance. For the drive, we opted for a qualitative approach with case study. Therefore, semi-structured interviews were conducted in 15 Cameroonian SMEs, particularly in the cities of Douala and Bafoussam. The data collected through an interview schedule, have been exploited through content analysis via the software NVIVO 10. It appears that managers produce several types of information and perceive their relevance as an ideal or a destination to be achieved, a policy-making tool, an information and decision-making tool.
Author Keywords: Relevance, production, accounting information, managers, SMEs, Cameroon.
Abstract: (french)
Cette étude vise à renvoyer au-devant de la scène les types d’information comptables produites par les préparateurs ainsi que la manière par laquelle ils perçoivent leurs pertinences. Pour la conduire, nous avons opté pour une démarche qualitative par étude de cas. De ce fait, des entretiens semi-directifs ont été effectués dans 15 PME camerounaises et particulièrement dans les villes de Bafoussam et Douala. Les données collectées au moyen d’un protocole d’entretien, ont été exploitées à travers l'analyse de contenu, via le logiciel NVIVO 10. Il ressort que les managers produisent plusieurs types d’information et perçoivent leurs pertinences comme un idéal ou une destination à atteindre, un outil de définition de politique générale, un outil d’information et de décision.
Author Keywords: Pertinence, production, information comptable, managers, PME, Cameroun.
How to Cite this Article
KUEDA Wamba Berthelo and NGASSA Martin, “From production to the use of accounting information in the Cameroonian SMEs,” International Journal of Innovation and Applied Studies, vol. 26, no. 3, pp. 790–801, June 2019.
