Title: The contingency of accounting information systems of Cameroonian SMEs: results of an empirical study

Authors: Patrice Nyengué Édimo; Donatien Avelé

Addresses: African Regional Labour Administration Centre, Yaoundé-Cameroun, Africa ' Faculty of Administration, Moncton-New-Brunswick, E1A 3E9, Canada

Abstract: Accounting is undergoing significant changes. The increasing complexity of companies' problems has brought about progress in methods and accounting tools. In Sub-Saharan Africa, small and medium enterprises find it challenging to appropriate these various techniques. Thus, this article aims to study the characteristics of Cameroonian SMEs' accounting information system and identify the basis for its diversity. Despite the growing research on the accounting information system in SMEs, the results found are mixed and contradictory. However, we try through this work to contribute to the relative debate on the design of the accounting information system of developing countries like Cameroon. Data were collected from 86 companies of different sizes and business sectors owned and managed by Cameroonians.

Keywords: accounting information system; SME; contingency; Cameroon.

DOI: 10.1504/AJAAF.2022.128423

African Journal of Accounting, Auditing and Finance, 2022 Vol.8 No.2, pp.154 - 172

Received: 12 Apr 2022
Accepted: 01 Jun 2022
Published online: 20 Jan 2023 *

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