Structure Organisationnelle et Performance Organisationnelle Des Entreprises Industrielles au Cameroun : Le Role Mediateur des caracteristiques de l’information du SCG

1
Joseline Ngouni Noupele
Joseline Ngouni Noupele
2
François-Xavier Mayéglé
François-Xavier Mayéglé
1 Université de Douala-Cameroun

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Structure Organisationnelle et Performance Organisationnelle Des Entreprises Industrielles au Cameroun : Le Role Mediateur des caracteristiques de l’information du SCG Banner
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The purpose of this article is to analyze the mediating role of the information characteristics of the management control system (MCS) in the relationship between the organizational structure and the organizational performance of companies in Cameroon, particularly those in the industrial sector. In order to better understand this study, questionnaires were administered to management controllers, financial directors and accountants of industrial companies in the cities of Douala, Yaoundé, Garoua and Ngaounderé. We used structural equation modeling (MES) based on the linear structural relation method (LISREL) for the statistical analyzes. The results of this study reveal that the characteristics of CIS information (scope of information, timely and aggregated information) are the variables through which the influence of organizational structure on organizational performance passes. Therefore, industrial companies should review their management style, setting up a less centralized structure accompanied by large-scale, timely and aggregated information if they want to improve their organizational performance.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

Joseline Ngouni Noupele. 2026. \u201cStructure Organisationnelle et Performance Organisationnelle Des Entreprises Industrielles au Cameroun : Le Role Mediateur des caracteristiques de l’information du SCG\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 22 (GJMBR Volume 22 Issue D1): .

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Detailed analysis of organizational structure and performance in Cameroonian industrial enterprises.
Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-D Classification: DDC Code: 658.4038011 LCC Code: T58.6
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v1.2

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June 8, 2022

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English

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The purpose of this article is to analyze the mediating role of the information characteristics of the management control system (MCS) in the relationship between the organizational structure and the organizational performance of companies in Cameroon, particularly those in the industrial sector. In order to better understand this study, questionnaires were administered to management controllers, financial directors and accountants of industrial companies in the cities of Douala, Yaoundé, Garoua and Ngaounderé. We used structural equation modeling (MES) based on the linear structural relation method (LISREL) for the statistical analyzes. The results of this study reveal that the characteristics of CIS information (scope of information, timely and aggregated information) are the variables through which the influence of organizational structure on organizational performance passes. Therefore, industrial companies should review their management style, setting up a less centralized structure accompanied by large-scale, timely and aggregated information if they want to improve their organizational performance.

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Structure Organisationnelle et Performance Organisationnelle Des Entreprises Industrielles au Cameroun : Le Role Mediateur des caracteristiques de l’information du SCG

Joseline Ngouni Noupele
Joseline Ngouni Noupele Université de Douala-Cameroun
François-Xavier Mayéglé
François-Xavier Mayéglé

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