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The Influence of Environmental Contingency on Management Control Practices in Economies Without Financial Markets: The Case of Cameroon

Author

Listed:
  • François-Xavier Mayegle

    (Department of Accounting and Finance FEM-The University of Ngaoundere)

  • Georges Wandji

    (Department of Accounting and Finance FEM-The University of Dschang)

Abstract

In an increasingly competitive, complex and uncertain business environment, it is essential for businesses in general, especially those without financial markets, to take account of this environment and its complexity, in order to revolutionize their system of Management. The objective of this article is to understand the influence of environmental contingencies on the practice of management control in Cameroonian companies. The study is carried out on the basis of interviews with 09 company directors, belonging to different structures. It shows that management control practices can be influenced by: the size of the company, its sector of activity, number of activities, management style, manager profile, competition, environmental uncertainty And the management policy of Cameroonian companies.

Suggested Citation

  • François-Xavier Mayegle & Georges Wandji, 2017. "The Influence of Environmental Contingency on Management Control Practices in Economies Without Financial Markets: The Case of Cameroon," Noble International Journal of Economics and Financial Research, Noble Academic Publsiher, vol. 2(7), pages 98-112, July.
  • Handle: RePEc:nap:nijefr:2017:p:98-112
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    References listed on IDEAS

    as
    1. Manolis, Chris & Nygaard, Arne & Stillerud, Bård, 1997. "Uncertainty and vertical control: An international investigation," International Business Review, Elsevier, vol. 6(5), pages 501-518, October.
    2. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Post-Print halshs-00797204, HAL.
    3. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
    4. Boniface Bampoky & François Meyssonnier, 2012. "L'instrumentation du contrôle de gestion dans les entreprises au Sénégal," Post-Print hal-00690927, HAL.
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