Open access
Aug 2026
Big Data Capabilities and the Transformation of Management Accounting Practices in Emerging Economies: Empirical Evidence from Cameroon
The study contributes to the digital accounting literature by providing rare quantitative evidence from a Sub-Saharan African context, where infrastructural deficits, institutional voids, and capability constraints shape technology adoption trajectories differently in developed economies.
Ejole Glenn Akume, Ibrahim Ayouba
· Account and Financial Manage... · 0 citations