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Recentrage du cadre comptable, durcissement de l'environnement fiscal et persistance de la gestion des données comptables : Une étude du comportement des Petites et Moyennes Entreprises camerounaises

Author

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  • Alexis Ngantchou

    (Département de Finance et Comptabilité-FSEGA - Université de Douala)

Abstract

Dans cette communication, nous postulons l'hypothèse de la manipulation des données comptables comme stratégie de contournement adoptée par les PME dans un environnement fiscal répressif. Par rapport à l'environnement spécifique des PME camerounaises présenté, l'étude se situe quelques années après l'adoption d'un nouveau cadre comptable, en l'occurrence le système comptable OHADA. Deux conclusions importantes méritent d'être immédiatement présentées. En premier lieu et conformément aux prédictions de Watts et Zimmerman, la taille est un facteur susceptible de favoriser l'instrumentalisation des données comptables. En second lieu, le type d'activité exercé conditionne la capacité à manipuler les données.

Suggested Citation

  • Alexis Ngantchou, 2008. "Recentrage du cadre comptable, durcissement de l'environnement fiscal et persistance de la gestion des données comptables : Une étude du comportement des Petites et Moyennes Entreprises camerounaises," Post-Print halshs-00525819, HAL.
    • Handle: RePEc:hal:journl:halshs-00525819
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525819
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    References listed on IDEAS

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    2. Alain Gilles FOKA TAGNE & Prince Dubois KENFACK HIKOUATCHA & Joséphine Florentine MBADUET & Joseph NDASSI YEPGNOU, 2018. "Qualité d’audit, concentration de l’actionnariat et reporting financier," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 9(1), pages 27-54, June.

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