Facteurs organisationnels sur la qualité du système d’information comptable dans les PME de la ville de Yaoundé.

Abstract

This thesis aims to studying the influence of organizational structural factors on the quality of the accounting information system in 82 small and medium enterprises (SME) of the city of Yaoundé. These factors were split into structural and human factors. The Pearson correlation coefficient and the logit regression were used to test the relationships established within our conceptual model. The results show that among, the structural factors retained the firm size, age and ownership structure have a significant influence on the quality of the accounting information system. In addition, human factors that have significant effect on the complexity of the accounting information system are: the type of leader training, his participation in capital and his level of study.