Accounting Practices of Smes : an Exploratory Study in the Nigerien Context

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This article seeks to identify the accounting practices and the objectives of the use of the accounting tool by Nigerien SMEs. Semi-structured interviews with three (3) accounting professionals and sixteen (16) SME managers revealed that Nigerien SMEs have accounting practices. The results indicate that the main objective of the use of accounting tools by these enterprises is to be in line with tax obligations and to have a certain legitimacy in the eyes of business partners. It is also noted from this study that there are a number of factors - size and ownership structure - that influence the level of use of the accounting tool in the SME context.