Contingency Factors in Management Control and Organizational Performance of Cameroonian SMEs

The performance of local small and medium-sized enterprises (SMEs) crystallises citizens' expectations in terms of effectiveness, efficiency and relevance, which can no longer be ignored today. This research aims to assess the impact of contingency factors in management control within SMEs on their organisational performance. The study used a positivist epistemological approach involving a quantitative methodology. The non-probabilistic sampling technique used made it possible to construct a random sample based on reasoned choice. The verification of the hypotheses put forward is underpinned by the implementation of ordinal logistic regression tests on data collected through a questionnaire among 50 SME managers in the service, industrial and commercial sectors in three main cities of Cameroon. The results obtained confirm that organisational contingency factors in management control significantly influence the organisational performance of Cameroonian SMEs at the 1% threshold. The test of behavioural contingency factors on organisational performance proved insignificant. These results enable Cameroonian SME managers to identify the contingency factors (size, structure, environment, etc.) that boost their organisational performance. While optimising the management of these factors, it is also important to monitor changes in behavioural contingency factors (manager training, decision-making style, etc.), given their importance in the choice of strategic objectives and the decision-making process in SMEs.