THE DETERMINANTS OF MANAGEMENT’S COMMITMENT TO THE QUALITY OF FINANCIAL INFORMATION IN CAMEROONIAN SME

Résumé

This study examines the factors that determine manager’s commitment to the quality of financial information in Cameroonian SMEs. A mixed-methods design was adopted. The qualitative phase involved 15 semi-structured interviews conducted in six SMEs across Douala, Yaoundé and Limbe, analysed through thematic coding with NVivo 10 to identify the key determinants influencing manager’s commitment. These determinants were then tested quantitatively on a sample of 112 respondents from 25 SMEs in the same regions using a structured questionnaire and a logit regression model processed in SPSS. The results show that fiscal risk perception, personal quality orientation, external stakeholder expectations, and the perceived usefulness of accounting information significantly shape managerial behaviour. While coercive and external pressures strongly influence commitment, intrinsic quality mindset emerges as a powerful internal driver. The study’s originality lies in contextualising managerial commitment within Cameroon’s hybrid institutional environment, where formal rules intersect with informal governance logics.