LA FONCTION DECISIONNELLE DE LA COMPTABILITE DE LETAT AU CAMEROUN: QUEL(S) USAGES DECISIONNELS POUR LES COMPTES DE LETAT

On January 21st 2021,Order n00012/MINFI establishing the collection of accounting standards of the State was adopted In Cameroon. This instrument confirms countrys choice for an accrual capital based accounting system, with among others objectives, helping in decision making. The paper aims to capture the decision making use of States accounts in Cameroon. By mobilizing a qualitative methodology based on case study, the paper establishes the effectiveness of the decision making use of States accounts in Cameroun and highlights the various decisions made with their assistance.