Title: OHADA accounting system's constraints and behaviour of Cameroon small size enterprises: an exploratory study

Authors: Guy Djongoué; Jean-Guy Degos

Addresses: IRGO Research Centre, University of Bordeaux, 35, Avenue Abadie, Bordeaux, 33072, France ' IRGO Research Centre, University of Bordeaux, 35, Avenue Abadie, Bordeaux, 33072, France

Abstract: In all countries of the world, small businesses which produce much of value added, have very little economic, financial and tax benefits, and their behaviour is specific. They are less fascinating than the multinational groups that have the ability to pay the media to publicise their activities. Recently, the OHADA uniform law brought some major modifications in the accounting practices of SMEs, and some new behaviours appeared. Is the OHADA accounting system obligatory to small size enterprises? Does it permit to fight against the insufficiencies of the informal accounting systems? And does this constraint vary according to the size of the enterprise? What accounting behaviour can be induced by the OHADA accounting system? These questions constitute the major ideas developed in this article. We are going to base our examples on some Cameroonian enterprises.

Keywords: accounting behaviour; small firms; accounting practices; accounting systems; OHADA; small businesses; SMEs; small and medium-sized enterprises; Cameroon.

DOI: 10.1504/AJAAF.2014.069845

African Journal of Accounting, Auditing and Finance, 2014 Vol.3 No.4, pp.263 - 286

Received: 18 Feb 2015
Accepted: 18 Feb 2015
Published online: 13 Jun 2015 *

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