Contingences structurelles et pratiques comptables des PME dans une économie africaine en développement : le cas du Cameroun. (notice n° 755677)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02428cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123100115.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Valant Gandja, Serge |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Contingences structurelles et pratiques comptables des PME dans une économie africaine en développement : le cas du Cameroun. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2016.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 82 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’examen du lien entre les facteurs de contingence structurelle et les pratiques comptables des entreprises dans un contexte en développement constitue la principale motivation de cette étude. L'approche positiviste adoptée par auto-administration d'un questionnaire à 123 petites et moyennes entreprises (PME) camerounaises s'appuie sur un raisonnement hypothético-déductif. Les traitements statistiques menés via un modèle « logit » ordonné permettant de comprendre et d'expliquer les pratiques comptables dans ces institutions. Si le secteur industriel semble avoir une influence négative, la structure de propriété, l’endettement et l’effet taille jouent un rôle crucial dans la mise en place des pratiques comptables dans ce type d’organisation. Il en est de même du comportement d’affaires de certains acteurs. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contingences structurelles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PME |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pratiques comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Cameroun |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SMEs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | structural contingencies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Cameroun |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ipoumb, Ginette Polienne |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Management & Sciences Sociales | 20 | 1 | 2016-01-01 | p. 18-38 | 1952-3262 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-management-et-sciences-sociales-2016-1-page-18?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-management-et-sciences-sociales-2016-1-page-18?lang=fr&redirect-ssocas=7080</a> |
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