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

Author

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  • Serge Valant Gandja

    (Kedge Business School [Talence])

  • Ginette Polienne Ipoumb

    (UN - Université de Ngaoundéré/University of Ngaoundéré [Cameroun])

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.

Suggested Citation

  • Serge Valant Gandja & Ginette Polienne Ipoumb, 2016. "Contingences structurelles et pratiques comptables des PME dans une économie africaine en développement : le cas du Cameroun," Post-Print hal-01856809, HAL.
    • Handle: RePEc:hal:journl:hal-01856809
    Note: View the original document on HAL open archive server: https://hal.science/hal-01856809
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    References listed on IDEAS

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