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Abstract: In a
context characterized by economic volatility and institutional fragility, small
and medium-sized enterprises (SMEs) play a crucial role in fostering growth,
innovation, and employment in Chad. However, their performance is often constrained
by weak financial governance and limited reliability of accounting information.
This study examines the influence of accounting and financial information
control—both separately and in an integrated manner—on the performance of
Chadian SMEs.
A mixed-methods
design was employed, combining a quantitative survey of 253 SMEs located in
N’Djamena and Moundou with qualitative interviews conducted with 25 managers.
The data were analyzed through descriptive statistics, regression models, and
structural equation modeling, complemented by thematic analysis of qualitative
insights.
Findings
indicate a significant positive relationship between accounting information
control and performance (r = 0.56; p < 0.001), as well as between financial
information control and performance (r = 0.49; p < 0.001). More importantly,
the integrated approach to accounting and financial information control
exhibits the strongest effect (r = 0.62; p < 0.001), enhancing data
consistency, decision-making speed, and organizational efficiency. Qualitative
evidence confirms that SMEs with integrated systems demonstrate improved risk
anticipation and more effective resource allocation.
These results highlight that moving from fragmented to integrated control mechanisms is a strategic lever for strengthening the competitiveness and resilience of SMEs in Chad. From a managerial standpoint, the study recommends professionalizing control practices and adopting integrated digital systems. From a scientific perspective, it opens research avenues on the mediating role of digital maturity and financial literacy in the relationship between information control and organizational performance. DOI: https://doi.org/10.51505/IJEBMR.2025.91024 |
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