[ Analyse de la décision d’externalisation de la fonction comptable dans les PME au Cameroun ]
Volume 69, Issue 1, October 2023, Pages 143–153
Donald Fabiol Puitassa Fomekong1, Romuald Temomo Wamba2, and Georges Wandji3
1 Doctorant en Sciences de Gestion, Université Dschang, Cameroon
2 Docteur en Sciences de Gestion, Université Dschang, Cameroon
3 Maître de conférences, Université de Dschang, Cameroon
Original language: French
Copyright © 2023 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The purpose of this article is to determine the factors that influence the decision to outsource the accounting function in SMEs in Cameroon. To do this, we propose an analytical model for understanding the outsourcing decision-making process. The approach adopted is exploratory qualitative research based on a sample of 20 individuals, all players in the accounting process (company managers, accountants and chartered accountants. The results revealed that the main factors influencing the decision of SMEs are: cost reduction (salary; tax optimisation), refocusing on the core business, tax pressures and certain structural (size) and behavioural (profile of players) contingency factors.
Author Keywords: Outsourcing, accounting function, decision.
Volume 69, Issue 1, October 2023, Pages 143–153
Donald Fabiol Puitassa Fomekong1, Romuald Temomo Wamba2, and Georges Wandji3
1 Doctorant en Sciences de Gestion, Université Dschang, Cameroon
2 Docteur en Sciences de Gestion, Université Dschang, Cameroon
3 Maître de conférences, Université de Dschang, Cameroon
Original language: French
Copyright © 2023 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
The purpose of this article is to determine the factors that influence the decision to outsource the accounting function in SMEs in Cameroon. To do this, we propose an analytical model for understanding the outsourcing decision-making process. The approach adopted is exploratory qualitative research based on a sample of 20 individuals, all players in the accounting process (company managers, accountants and chartered accountants. The results revealed that the main factors influencing the decision of SMEs are: cost reduction (salary; tax optimisation), refocusing on the core business, tax pressures and certain structural (size) and behavioural (profile of players) contingency factors.
Author Keywords: Outsourcing, accounting function, decision.
Abstract: (french)
L’objet de cet article est de déterminer les éléments qui influencent la décision d’externalisation de la fonction comptable dans les PMEs au Cameroun. Pour ce faire, nous proposons un modèle d’analyse pour comprendre le processus de prise de décision de l’externalisation. La démarche adoptée est la recherche qualitative exploratoire à partir d’un échantillon de 20 individus tous acteurs du processus comptable (dirigeants d’entreprises, comptables et experts-comptables). Les résultats révèlent que les principaux facteurs qui influencent la décision des PME sont: la réduction des coûts (salaire; optimisation fiscale), le recentrage sur le cœur de métier, les pressions fiscales et certains facteurs de contingences structurels (taille,) et comportementaux (profil des acteurs).
Author Keywords: Externalisation, fonction comptable, décision.
How to Cite this Article
Donald Fabiol Puitassa Fomekong, Romuald Temomo Wamba, and Georges Wandji, “Analysis of the decision to outsource the accountig function in the SMEs in Cameroon,” International Journal of Innovation and Scientific Research, vol. 69, no. 1, pp. 143–153, October 2023.
