Accounting information system and performance of industrial firms in Douala, Cameroon

Abstract

Accounting information is very essential in the taking of value creation decisions in an organization. Therefore the objective of this study is to identify the relation between the quality of the Accounting Information System and overall Performance within industrial firms. More specifically it builds on the model of Ives, Hamilton and Davis (1980) and Raymond (1984), to propose the conceptual framework of success factors of an accounting information system. The research is an inductive/interpretative research based on the content analysis of five case studies. A conceptual framework of success factors in the light of the model of Raymond (1984) in the Cameroon context is presented based on the analysis of the data suggesting that organizational factors are based on size, the environment and differentiation of information system. While individual factors are based on level of education, leadership style, recruitment etc. Industrial firms should differentiate and integrate their accounting information systems so that they can improve their overall performance.

Keywords: Accounting information system, industrial organization, overall performance, differentiation, integration, coordination mechanisms.