Computerised Accounting, Financial Reporting Quality, and the Operational Performance of Selected Small and Medium-Sized Enterprises in Cameroon

The purpose of this study is to examine the effect of computerised accounting and financial reporting quality on the operational performance of small and medium-sized enterprises (SMEs) in Cameroon. More specifically, we examine the mediating role of financial reporting quality in the relationship between computerised accounting and operational performance. Using a five-point Likert scale, we conducted a cross-sectional survey using a questionnaire in the municipality of Douala 5 on a population of 18,379 SMEs. From this population, a sample of 368 SMEs was obtained using the Krejcie and Morgan formula to determine sample size, and a sample of 202 SMEs using computerised accounting was analysed. We find a positive and significant effect of computerised accounting on operational performance. Computerised accounting has a significant influence on the quality of financial information, which in turn has a significant impact on operational performance. In particular, the quality of financial information plays a partial mediating role in the relationship between computerised accounting and operational performance. We therefore recommend that SMEs strengthen internal controls in order to guarantee and reinforce the confidence and security of information. On the other hand, the adoption of a computerised accounting system by SME policymakers and managers promotes growth and operational success.