Analyse de la pratique des couts dans les PMI camerounaises

Ngongang, Dagobert

doi:10.1016/s2214-4234(10)70029-6

Cited by 3 publications

(4 citation statements)

References 3 publications

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“…The sample is divided into two groups: on the one hand, companies that have not used ABC and on the other, those which are already using this method. Compared to rates found in emerging economies, the rate of use is higher than the percentage of 9.3% found by Ngongang (2010) in Cameroon and lower than the rate of 23.75% found by Moalla (2007) in Tunisia. The difference is in part explained by the fact that in our research, as well as in that of Ngongang (2010), the focus is on the use of ABC, but in that of Moalla (2007) the focus is on the adoption of ABC.…”

Section: Resultscontrasting

confidence: 60%

“…Compared to rates found in emerging economies, the rate of use is higher than the percentage of 9.3% found by Ngongang (2010) in Cameroon and lower than the rate of 23.75% found by Moalla (2007) in Tunisia. The difference is in part explained by the fact that in our research, as well as in that of Ngongang (2010), the focus is on the use of ABC, but in that of Moalla (2007) the focus is on the adoption of ABC. As we explained in the beginning of this paper "adoption" means the decision to "use" ABC and consequently the number of adopters is higher than the number of users.…”

Section: Resultscontrasting

confidence: 60%

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Impact of uncertainty and decentralization on activity-based costing use

Elhamma

Moalla

2015

IJAES

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The aim of this paper is to explore the impact of environmental and organizational factors on activity-based costing (ABC) use. These variables are studied respectively through the perceived environmental uncertainty, and the organizational structure represented by both horizontal and vertical decentralization. Data were collected from 62 Moroccan firms, operating in different sectors, via a questionnaire survey. The findings indicated that ABC use is not associated with perceived environmental uncertainty and horizontal decentralization. However, firms with a high degree of vertical decentralization use more ABC than those with a centralized vertical structure (p<10%). This research adds to general knowledge and offers insights into management accounting since the study is conducted in a developing country that has specific environmental and organizational characteristics. Previous research has studied perceived environmental uncertainty in other contexts of innovations. In our paper, we investigate the case of ABC and we.analyse decentralization with both horizontal and vertical dimensions.

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Section: Resultscontrasting

confidence: 60%

Section: Resultscontrasting

confidence: 60%

Impact of uncertainty and decentralization on activity-based costing use

Elhamma

Moalla

2015

IJAES

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“…The literature shows the potential influence of certain factors like the profile of manager (Ben Hamadi et al, 2014;Ngongang, 2007Ngongang, , 2010, the size (Ben Hamadi et al, 2014;Chapellier et al, 2013), the management models than the "old conservatives" who have rudimentary and little used systems. While the"uncertain beginners" have heterogeneous practices.…”

Section: Literature Review 21 Contingency Theorymentioning

confidence: 99%

The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs

Ghorbel¹

2016

IJARAFMS

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In today's changing environment, SMEs must strengthen their competitiveness and credibility with all their external partners. So to survive and prosper, managers need adequate management practices in order to provide relevant accounting information. This paper examines the effect of profile of manager on management accounting practices which was defined in terms of traditional management accounting, modern management accounting and management accounting practices related to export. As to the profile of manager, it is defined by age, type of training and experience. To validate the hypotheses, a multiple linear regression method is used. The data is collected by questionnaire from 221 Tunisian manufacturing SMEs. The findings indicate that the profile of manager affect in part the use of management accounting practices.

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“…Les résultats de notre enquête mettent en évidence que 12,9 % des entreprises composant notre échantillon adoptent la comptabilité par activités. Ce taux est plus élevé que le taux de 9,3 % trouvé par D. Ngongang (2010) dans les entreprises camerounaises, mais plus faible que celui trouvé par H. Moalla (2007) en Tunisie (environ 24 %). Toutefois, la comparaison est difficile à mener puisque les échantillons sondés ne sont pas constitués de la même façon.…”

Section: Résultats De L'enquêteunclassified

Performance de la comptabilité par activités

Elhamma¹

2014

La Revue Des Sciences De Gestion

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Analyse de la pratique des couts dans les PMI camerounaises

Cited by 3 publications

References 3 publications

Impact of uncertainty and decentralization on activity-based costing use

Impact of uncertainty and decentralization on activity-based costing use

The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs

Performance de la comptabilité par activités

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