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.