Use of Management Accounting and Social Performance:
An Empirical Study in Cameroonian Small and Medium Enterprises
Abstract
This paper examines the influence of management accounting on social performance. Quantitative research was conducted. Primary data obtained through the administration of questionnaires to 199 Cameroonian multi-sector small and medium enterprises (SMEs) in 5 regions of Cameroon was used. While regression analysis with the aid of STATA 20 software was utilized in testing the hypothesis. The empirical findings show that there exists a significant and positive association between the use of management accounting and social performance. The analysis reveals that SMEs that use cost, budget, scoreboard and profitability ratio data in particular have improved social performance. These findings extend the literature on the importance of management accounting. It helps managers have a better understanding of the benefits to implement management accounting practice. Moreover, the research results will be useful for managers to encourage SMEs in Cameroon to implement management accounting practices to enhance not only financial but also social performance.
Downloads
Download data is not yet available.
References
Abdel Al, S. F., & McLellan, J. D. (2013). Strategy and management accounting practices alignment and its effect on organizational performance. Journal of Accounting Business & Management, 20(1), 1-27. https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/165.
Adu-Gyamfi, J., Yusheng, K., & Chipwere, W. (2020). The impact of management accounting practices on the performance of manufacturing firms: An empirical evidence from Ghana. Research Journal of Finance & Accounting, 11(20), 100-113. Doi: 10.7176/RJFA/11-17-13.
Agbenyo, W., Danquah, F. O., & Shuangshuang, W. (2018). Budgeting and its effect on the financial performances of listed manufacturing firms: Evidences from manufacturing firm’s listed in Ghana stock exchange. Research Journal of Finance & Accounting, 9(8), 12-22. https://www.researchgate.net/publication/324951715_Budgeting_and_Its_Effect_on_the_Financial_Performance_of_Listed_Manufacturing_Firms_Evidence_from_Manufacturing_Firms_Listed_on_Ghana_Stock_Exchange.
Akuma, J. K., Idun, A. A.-A., Tackie, G., Kwaning, E. A., & Asiama K. A. (2024). Management accounting practices and financial performance of manufacturing firms: Moderating role of information technology integration. American Journal of Industrial & Business Management, 14, 800-824. https://www.scirp.org/pdf/aijbm2024145_92123223.pdf.
Backhaus, K. B., Stone, B. A., & Heiner, K. (2002). Exploring the relationship between corporate social performance and employer attractiveness. Business & Society, 41(3), 292-318. https://doi.org/10.1177/0007650302041003003.
Bonache, A. B., Chapellier, P., Ben Hamadi, Z., & Mohammed, A. (2015). Les determinants de la complexité des systèmes d’information comptables des dirigeants de PME: Contingences culturelles et endogénété. Management International, 19(3), 148-168.
Bromwich, M. (2007). Economics in management accounting. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research (pp. 137-162). Oxford : Elsevier.
Butlem, S. A. & Ghosh, D. (2015). Individual differences in managerial accounting judgments and decision making. The British Accounting Review, 47, 33-45. https://doi.org/10.1016/j.bar.2014.09.002.
Chand, M., & Dahiya, A. (2010). Application of management accounting techniques in Indian small and medium hospitality enterprises: An empirical study. International Journal of Entrepreneurship & Small Business, 11(1), 25-41. Doi: 10.1504/IJESB.2010.034430.
Chapellier, P., Mohammed., A. & Teller, R. (2013). Le système d’information comptable des dirigeants de PME Syriennes : complexités et contingences. Management et Avenir, 65, 48-72.
Daoud, H., & Triki, M. (2013). Accounting information systems in an ERP environment & Tunisian firm performance. The International Journal of Digital Accounting Research, 13, 1-35. Doi: 10.4192/1577-8517-v13_1.
Davenport, K. (2000). Corporate citizenship: A stakeholder approach for defining corporate social performance and identifying measures for assessing it. Business & Society, 39(2), 210-219. https://doi.org/10.1177/000765030003900205.
Dentchev, N. A. (2004). Corporate social performance as a business strategy. Journal of Business Ethics, 55(4), 395-410. Doi: 10.1007/s10551-004-1348-5.
Dwi P. (2024). How companies create value through management accounting practices in the era of the Covid Pandemic. Instituto Tecnologico Metropolitano, 10(22), 2712-2024.
Feudjo, J. R., & Tchankam, J. P. (2013). Une experience africaine de coaching : le coaching des PME par les experts-comptables dans le processus de changement OCAM-OHADA en Afrique. Recherches en Sciences de Gestion, (3), 47-65.
Gandja, V. S., & Ipoumb, P. G. (2016). Contingences structurelles et pratiques comptables des PME dans une economie africaine en développement: Le cas du Cameroun. Management et Sciences Sociales, 20, 18-38.
INS (Institut National de la Statistique). (2018). Rapport préliminaire des principaux résultats du deuxième recensement général des entreprises du Cameroun (RGE-2). 134 Yaounde, Cameroun.
Ipoumb, P. G. (2019). Facteurs de contingences, pratiques comptables et performance organisationnelle des petites moyennes entreprises au Cameroun. These de Doctorat en Sciences de Gestion, Universite de Ngaoundere.
Ittner, C. D., & Larcker, D. F. (2003). Empirical managerial accounting research: Are we just describing management consulting practice. The European Accounting Review, 11(4), 787-794. Doi: 10.1080/0963818022000047082.
Kamaha, M., Ipoumb, P. G., & Gandja, S. V. (2022). Diversite culturelle et pratiques comptables : Resultats d'une enquete realisee aupres de PME camerounaises. Management et Avenir, 128, 105-125. https://doi.org/10.3917/mav.128.0105.
Ogundajo, G. O., & Nyikyaa, P. T. (2021). Management accounting practices and performance of listed manufacturing companies in Nigeria. International Journal of Management Excellence, 16(2), 2299-2311.
Otley, D. T. (2016). The contingency theory of management accounting and control; 1980-2014, Management Accounting Research, 31, 45-62. https://doi.org/10.1016/j.mar.2016.02.001.
Petera, P., & Soljakova, L. (2020). Use of strategic management accounting techniques by companies in the Czech republic. Economic Research-Ekonomska Istrasznanja, 33(1), 46-67. https://doi.org/10.1080/1331677X.2019.1697719.
Preston, L. E., & O'Bannon, D. P. (1997). The corporate social-financial performance relationship: A typology and analysis. Business Society, 36(4), 419-429. https://doi.org/10.1177/000765039703600406.
Rashid, M. M., Ali, M. M., & Hossain, D. M. (2020). Revisiting the relevance of strategic management accounting research. PSU Research Review : An International Journal, 4(2), 129-148. https://doi.org/10.1108/PRR-11-2019-0034.
Taylor, D. W., Abdul-Hamid, F., & Mohd-Sanusi, F. (2008). The factors impacting managerial performance in local government authorities within an Islamic cultural setting. Journal of Applied Management Accounting Research, 6(2), 73-90. https://www.researchgate.net/publication/237578605_The_Factors_Impacting_Managerial_Performance_in_Local_Government_Authorities_within_an_Islamic_Cultural_Setting.
Varzaru, A. A., Boccan, C. G., Mangra, M. G., & Mangra, G. I. (2022). Assessing the effects of innovative management accounting tools on performance and sustainability. Sustainability, 14(9), 1-16. https://doi.org/10.3390/su14095585.
Adu-Gyamfi, J., Yusheng, K., & Chipwere, W. (2020). The impact of management accounting practices on the performance of manufacturing firms: An empirical evidence from Ghana. Research Journal of Finance & Accounting, 11(20), 100-113. Doi: 10.7176/RJFA/11-17-13.
Agbenyo, W., Danquah, F. O., & Shuangshuang, W. (2018). Budgeting and its effect on the financial performances of listed manufacturing firms: Evidences from manufacturing firm’s listed in Ghana stock exchange. Research Journal of Finance & Accounting, 9(8), 12-22. https://www.researchgate.net/publication/324951715_Budgeting_and_Its_Effect_on_the_Financial_Performance_of_Listed_Manufacturing_Firms_Evidence_from_Manufacturing_Firms_Listed_on_Ghana_Stock_Exchange.
Akuma, J. K., Idun, A. A.-A., Tackie, G., Kwaning, E. A., & Asiama K. A. (2024). Management accounting practices and financial performance of manufacturing firms: Moderating role of information technology integration. American Journal of Industrial & Business Management, 14, 800-824. https://www.scirp.org/pdf/aijbm2024145_92123223.pdf.
Backhaus, K. B., Stone, B. A., & Heiner, K. (2002). Exploring the relationship between corporate social performance and employer attractiveness. Business & Society, 41(3), 292-318. https://doi.org/10.1177/0007650302041003003.
Bonache, A. B., Chapellier, P., Ben Hamadi, Z., & Mohammed, A. (2015). Les determinants de la complexité des systèmes d’information comptables des dirigeants de PME: Contingences culturelles et endogénété. Management International, 19(3), 148-168.
Bromwich, M. (2007). Economics in management accounting. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research (pp. 137-162). Oxford : Elsevier.
Butlem, S. A. & Ghosh, D. (2015). Individual differences in managerial accounting judgments and decision making. The British Accounting Review, 47, 33-45. https://doi.org/10.1016/j.bar.2014.09.002.
Chand, M., & Dahiya, A. (2010). Application of management accounting techniques in Indian small and medium hospitality enterprises: An empirical study. International Journal of Entrepreneurship & Small Business, 11(1), 25-41. Doi: 10.1504/IJESB.2010.034430.
Chapellier, P., Mohammed., A. & Teller, R. (2013). Le système d’information comptable des dirigeants de PME Syriennes : complexités et contingences. Management et Avenir, 65, 48-72.
Daoud, H., & Triki, M. (2013). Accounting information systems in an ERP environment & Tunisian firm performance. The International Journal of Digital Accounting Research, 13, 1-35. Doi: 10.4192/1577-8517-v13_1.
Davenport, K. (2000). Corporate citizenship: A stakeholder approach for defining corporate social performance and identifying measures for assessing it. Business & Society, 39(2), 210-219. https://doi.org/10.1177/000765030003900205.
Dentchev, N. A. (2004). Corporate social performance as a business strategy. Journal of Business Ethics, 55(4), 395-410. Doi: 10.1007/s10551-004-1348-5.
Dwi P. (2024). How companies create value through management accounting practices in the era of the Covid Pandemic. Instituto Tecnologico Metropolitano, 10(22), 2712-2024.
Feudjo, J. R., & Tchankam, J. P. (2013). Une experience africaine de coaching : le coaching des PME par les experts-comptables dans le processus de changement OCAM-OHADA en Afrique. Recherches en Sciences de Gestion, (3), 47-65.
Gandja, V. S., & Ipoumb, P. G. (2016). Contingences structurelles et pratiques comptables des PME dans une economie africaine en développement: Le cas du Cameroun. Management et Sciences Sociales, 20, 18-38.
INS (Institut National de la Statistique). (2018). Rapport préliminaire des principaux résultats du deuxième recensement général des entreprises du Cameroun (RGE-2). 134 Yaounde, Cameroun.
Ipoumb, P. G. (2019). Facteurs de contingences, pratiques comptables et performance organisationnelle des petites moyennes entreprises au Cameroun. These de Doctorat en Sciences de Gestion, Universite de Ngaoundere.
Ittner, C. D., & Larcker, D. F. (2003). Empirical managerial accounting research: Are we just describing management consulting practice. The European Accounting Review, 11(4), 787-794. Doi: 10.1080/0963818022000047082.
Kamaha, M., Ipoumb, P. G., & Gandja, S. V. (2022). Diversite culturelle et pratiques comptables : Resultats d'une enquete realisee aupres de PME camerounaises. Management et Avenir, 128, 105-125. https://doi.org/10.3917/mav.128.0105.
Ogundajo, G. O., & Nyikyaa, P. T. (2021). Management accounting practices and performance of listed manufacturing companies in Nigeria. International Journal of Management Excellence, 16(2), 2299-2311.
Otley, D. T. (2016). The contingency theory of management accounting and control; 1980-2014, Management Accounting Research, 31, 45-62. https://doi.org/10.1016/j.mar.2016.02.001.
Petera, P., & Soljakova, L. (2020). Use of strategic management accounting techniques by companies in the Czech republic. Economic Research-Ekonomska Istrasznanja, 33(1), 46-67. https://doi.org/10.1080/1331677X.2019.1697719.
Preston, L. E., & O'Bannon, D. P. (1997). The corporate social-financial performance relationship: A typology and analysis. Business Society, 36(4), 419-429. https://doi.org/10.1177/000765039703600406.
Rashid, M. M., Ali, M. M., & Hossain, D. M. (2020). Revisiting the relevance of strategic management accounting research. PSU Research Review : An International Journal, 4(2), 129-148. https://doi.org/10.1108/PRR-11-2019-0034.
Taylor, D. W., Abdul-Hamid, F., & Mohd-Sanusi, F. (2008). The factors impacting managerial performance in local government authorities within an Islamic cultural setting. Journal of Applied Management Accounting Research, 6(2), 73-90. https://www.researchgate.net/publication/237578605_The_Factors_Impacting_Managerial_Performance_in_Local_Government_Authorities_within_an_Islamic_Cultural_Setting.
Varzaru, A. A., Boccan, C. G., Mangra, M. G., & Mangra, G. I. (2022). Assessing the effects of innovative management accounting tools on performance and sustainability. Sustainability, 14(9), 1-16. https://doi.org/10.3390/su14095585.
Published
2025-11-03
How to Cite
GINETTE, IPOUMB Polienne.
Use of Management Accounting and Social Performance:.
Journal of Accounting, Business and Management (JABM), [S.l.], v. 32, n. 2, p. 50-62, nov. 2025.
ISSN 2622-2167.
Available at: <https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/1355>. Date accessed: 13 nov. 2025.
doi: https://doi.org/10.31966/jabminternational.v32i2.1355.
Section
Articles
