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

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

Joseline Ngouni Noupele

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François-Xavier Mayéglé

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University of Douala

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

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Abstract

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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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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How to Cite 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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GJMBR Volume 22 Issue D1

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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

Submission ReceivedJanuary 3, 2022
Peer Review Double Blind
Handling Editor
Accepted January 30, 2022
Published February 11, 2022

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v1.2

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June 8, 2022

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