Factors influencing the adoption of management accounting practices in Cameroon.

Abstract

Purpose: The aim of this paper is to identify factors that influence the adoption of these MAP by organisations in Cameroon (a former German, British and French colony) and how MAP can help organisations to be resilient to the internal and external environment. Methodology/Approach: The research method used is case study and data was collected using 20 in-depth interviews with managers and accountants of private sector organisations in Cameroon, and document review. Findings: There is considerable disparity in the adoption of MAP by organisations operating in Cameroon due to colonial heritage. Organisations in the English-speaking regions do consider professional accountants in contrast to those in the French Cameroon. Due to external factors such as the Anglophone crisis, government intervention through price regulation, and the COVID-19 pandemic, organisations have adopted innovative MAP to help them stay resilient. Conclusion: MAP play a key role in decision making organisations. Unfortunately, in the case of Cameroon differences in the use of accounting professionals means there is no consistency in decision making. Government should put in place legislations and provide support for organisations to use accounting professionals to benefit organisations. Practical implications: Management Accounting is one of the techniques used by organisations to govern their organisations and make good decisions. Therefore, understanding how these practices play in different socio-economic, cultural and political settings is of great importance. This is exactly what this research achieves. Limitation: This research is limited to a few organisations in the two regions of the country. This means their perception and use of MAP might be different for other organisations facing different situations.