From Internal Control Procedures to the Improvement of the Quality of Accounting Information in SMEs in Cameroon

Abstract

class="MsoNormal" style="text-align: justify;"emspan style="font-family: 'Cambria','serif'; mso-ansi-language: EN-GB; mso-fareast-language: FR;" lang="EN-GB">The quality of accounting information is an essential element in explaining the reality of the business. Its development requires requirements, which explains the urgency of controlling its production. The purpose of this study is to reflect on the contribution of internal control procedures in the improvement of the quality of accounting information produced in SMEs in Cameroon. To conduct this research, we opted for a qualitative approach by multiple case study. Thus, the use of semi-structured interviews in nine SMEs was the strategy to access to reality. The data collected was used through thematic content analysis following the manual procedure. It emerges from this analysis that there are internal control procedures within Cameroonian SMEs. Moreover, these procedures set up by management as well as by board of directors, contribute in improving the quality of accounting information in the company.p class="MsoNormal"strong style="mso-bidi-font-weight: normal;"span style="font-size: 18.0pt; font-family: 'Cambria','serif';"From Internal Control Procedures to the Improvement of the Quality of Accounting Information in SMEs in Cameroon