The sage Saari software at the epicenter of the information system of companies in Cameroon: an accounting culture perceived through the technological acceptance model

Abstract

The objective of this paper was to verify whether the profile of the entity, the profile of the account preparer and the perceived profile of the wise Saari management software allow each, as far as he is concerned, the daily use of the wise Saari management in companies in Cameroon. The problem arises in that out of thirty companies observed in the field as a prelude to this study, we found that all of them (100%) have actually installed the wise Saari management software at home but only do not use enough of this for the production of information and the management of the entity. To meet the verification objective, we opted for the positivist posture, for the hypothetico-deductive reasoning, for the quantitative approach, for a non-probability sampling method. We therefore used data collected by questionnaire on a sample of 34 companies in Cameroon. At the end of the descriptive analysis, the chi-square test of independence and the binary logistic regression which are indeed tests that we have retained for data processing using the SPSS data analysis software, we retain that 52.9% of the companies studied are from the trade sector, 26.5% from the industrial sector and 20.6% from the service sector and that the more the management of the company is decentralized, the higher the level of education and As the experience of a company's account preparer grows, the more perceived the usefulness and ease of use of wise software, the more likely it is that the company will actually adopt wise Saari.

JEL Classification : M40, L86

Paper type : Empirical research