External Contingency Factors and Accounting Practices of SMEs

The aim of this study is to show the influence of the environment on the accounting practices of SMEs in Cameroon. After conducting a survey of 222 SMEs in the cities of Yaoundé and Douala, operating in 3 sectors of activity (trade, service, industry), we carried out a differential statistical analysis using multiple linear regression preceded by factorial analysis (FA), more specifically PCA (Principal Component Analysis) and the use of STUDENT and FISHER tests. The results of these analyses indicate that complexity, uncertainty and the perceived dynamism of the environment by accounting actors positively and significantly influence the production and use of GSI by SMEs in Cameroon. In view of these results, the managerial implications suggest that SME managers and accountants should not only be attentive to their environment and its evolutions, but also adapt to them in order to constantly improve their accounting practices for good business management.