The Determinants of Accounting Choices within the SMEs in Cameroon

Abstract

Business management is a matter of business survival based on accounting choices. This paper examines the determinants of accounting choices above a mere financial policy view. A literature review on the factors influencing a company’s performance, helps highlighting stewardship and governance theory in order to explain the multidimensionality of accounting choices that can enlighten the understanding of the links between ... and the determinants within companies. By comparing samples of Small and Medium Enterprises in business with those that have ran out, we search the differences between both groups in terms of characteristics inherent to accounting choices. The empirical is based on two categories of the SMEs, on a sample of 189 from 2016 to 2018. The results highlight that accounting choices are correlated with the size of the SME as a factor encouraging the company’s financial policy.