Int. J. of Critical Accounting   »   2017 Vol.9, No.1

 

 

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Title: Small business units in Cameroon: the current informal situation and perspectives for a total state control

 

Authors: Jean-Guy Degos; Guy Djongoué

 

Addresses:
IRGO Research Centre, Financial Management Team, University of Bordeaux, 35, Avenue Abadie, Bordeaux, 33072, France
IRGO Research Centre, Financial Management Team, University of Bordeaux, 35, Avenue Abadie, Bordeaux, 33072, France; University of Douala, Faculty FSEGA, P.O. Box 2701, Douala, Cameroon

 

Abstract: In all countries, small business units form the core of the local economy, but they receive the lowest subsidies, and benefit very little from public and tax favours schemes. In this paper, part of our work is devoted to a theory of state control over private entities and on the behaviour of Cameroonian businessmen to constraints imposed by OHADA accounting system on the one hand. The work on the other hand also present some thoughts on how the business structures of these countries could evolve under the framework of a control theory. The African reality, where electronic data processing, and social networking sites are on the agenda, combines with the pressures of governments an inquisition to the limit of bearable. These governmental constraints will lead in the long term to the disappearance of the informal sector.

 

Keywords: state control; taxation; small business units; accounting practices; accounting systems; OHADA system; Cameroon.

 

DOI: 10.1504/IJCA.2017.10004473

 

Int. J. of Critical Accounting, 2017 Vol.9, No.1, pp.68 - 84

 

Submission date: 08 Aug 2016
Date of acceptance: 11 Dec 2016
Available online: 10 Apr 2017

 

 

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