Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach

Abstract

This is, from a survey of 232 Cameroonian SMEs, to understand and highlight the levers that SME managers rely to choose their business management control system. The successful theoretical framework is the contingency theory. It allows to highlight a number of factors explaining the choice of the management control system in SMEs: the perceived uncertainty of the environment, strategic positioning and leadership style of the CEO; and give a sense of the impact of each factor on the different operating modes of the management control system.