Attempt to understanding the process of transferring accounting knowledge in small businesses in sub-Saharan Africa: the case of Côte d'Ivoire

Abstract

Micro, small, and medium-sized enterprises (MSMEs) generate the majority of jobs, income, and pathways to better employment opportunities. However, they face numerous challenges, particularly in producing accurate and high-quality financial reports for decision-making. The objective of this article is to understand the process of accounting knowledge transfer between accounting professionals and the managers of these companies. A qualitative method was conducted on a non-probabilistic sample of 12 cases. The results reveal a diversity of manager profiles and a weak accounting and tax culture. Accounting professionals must adopt a more pedagogical approach, integrating coaching and continuing education techniques, to ensure a better understanding of accounting concepts by managers. The digitalization of accounting processes can be an important lever to facilitate the transfer of this knowledge. Longitudinal case studies would provide a better understanding of this knowledge transfer process.

Keywords : Knowledge transfer, small business, process, accountant..

Classification JEL : M12 ; M40 ; M41.

Paper type : Empirical Research