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Author

Ibrahim Ayouba

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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 · 0 citations

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