Title: Style de gestion et pratique comptable: une analyse empirique au sein des PME camerounaises Influence of the manager on accounting management practices: an empirical analysis of the management style within Cameroonian SMEs
Authors: ABOUBAKAR Sidiki, MOHAMMADOU Abdoulaye
Volume: 9
Issue: 6
Pages: 167-178
Publication Date: 2025/06/28
Abstract:
: This paper seeks to examine the influence of managerial leadership styles on the production and utilization of accounting information within the specific context of SMEs in Cameroon. A quantitative methodology was employed, based on the administration of a structured questionnaire addressed to administrative and financial directors, chief accountants, and management controllers operating in SMEs across Douala, Yaoundé, and Ngaoundéré. The data collected were processed and analyzed using the SPSS statistical software. The findings indicate, on one hand, that authoritarian, coercive, and laissez-faire management styles significantly undermine the quality of accounting information. Conversely, participative styles-namely democratic, pacesetting, and coaching though not statistically significant, exhibit positive tendencies, highlighting their potential in environments characterized by greater structural organization and digital integration. On the other hand, the authoritarian style demonstrates a statistically significant positive impact on the use of accounting data in Cameroonian SMEs, primarily due to the discipline and structure it enforces. In contrast, both the affective and laissez-faire styles yield significant negative effects, signaling a deterioration of accounting discipline in informally governed settings. Overall, the study underscores the relevance of distinguishing between management styles and assessing their respective impacts on the production and use of accounting information within Cameroonian SMEs.