International Journal of Commerce and Management Research

Authors
Yvette Nathalie Ombom Moui

Abstract
This article aims to provide theoretical and empirical insights into the situations of differentiation and integration of accounting information systems within industrial enterprises in Cameroon. Building on the work of El Orf (2012), theories of contingency, the theory of integration differentiation (Lawrence and Lorsch, 1967), the systemic theory associated with the socio-technical current and the structurationist current, this study questions five accountants of Cameroonian companies on the organization of their accounting information system in terms of differentiation and integration. The results from the analysis of the data collected from the main actors of the accounting system of the companies studied reveal the existence of a variety of accounting organizations and categorize them according to the observed degrees of differentiation and integration.