Système d’information comptable et contrôle de gestion dans les entreprises camerounaises

Abstract

The objective of the study is to first identify some specificities of the AIS and methods of management control, then analyses the impact of the structural contingency factors on the practice of the analytical accounting and on the management control, and finally examine the relationship existing between the AIS and the management control.The analysis of data obtained through questionnaire from a sample of 68 enterprises shows that the accounting practices are differentiated, even if one notice a pre-eminence of the practices of general accounting and taxation. The TIC are more and more integrated in the AIS and determine the role of the management controller. Two structural contingency factors, the scale and the sector of activity determine the analytical accounting practice. The age of enterprise does not in any case explain the level of importance attached to the management control tools.