International Journal of Strategic Management and Economic Studies (IJSMES)

ERP Integration and Financial Management Optimization: A case study

DARRAZ Salma — 2026-07-05

Enterprise Resource Planning (ERP) systems have emerged as strategic infrastructures that enhance organizational integration and support more effective financial management practices. Despite their widespread adoption, the processes through which ERP systems generate organizational and financial value remain insufficiently understood, particularly within emerging economy contexts. Grounded in the Information Systems Success Model and socio-technical theory, this study investigates the relationship between ERP integration and financial management optimization through an empirical case study conducted at LABEL’VIE, a major Moroccan retail company employing the AGRESSO ERP system. A quantitative research design was employed using survey data collected from 72 employees within the financial department. Statistical analyses, including Pearson’s Chi-square tests and effect-size measures, were conducted to examine the proposed relationships. The findings reveal significant associations between ERP ease of use, training quality, usage frequency, and perceived improvements in financial management effectiveness. The results indicate that ERP-generated benefits are not solely determined by technological deployment but also depend on organizational capabilities that facilitate effective system use and user integration. By extending ERP research within emerging economies, this study contributes to the literature on information systems value creation and offers managerial insights regarding ERP implementation, employee training, and long-term system appropriation strategies.

The Complexity of the Tax System and Quality Financial Reporting: The Case of Unlisted Companies in Cameroon

Francis NKENGATEH — 2026-07-05

The complexity of the tax system dramatically affects the efficiency of corporate structures and strategy. This study examines the impact of the complexity of the fiscal system on the quality of financial reporting in unlisted companies in Cameroon. Employing a quantitative approach, data were collected from 65 unlisted public limited companies in the western, central, and the littoral regions of Cameroon. Data analyses using five points rated Likert scale and ordinary least square method, source of data analysis using SPSS. The result shows that rapid change of the tax code have a positive and a significant impact on the quality of financial reporting across both models emphasising that change in tax codes without biased eradicate tax evasion consequently reducing fewer audit and fiscal adjustments, reflecting better reporting quality. Based on these results, it is recommended that the fiscal system should be simple and less complex to make it acceptable at level of compliance amongst tax payers. Taxation should be taught at all levels of education, starting from primary schools to secondary schools, up to university level, with an emphasis of promoting voluntary tax compliance.
Key words: tax complexity, financial reporting quality, unlisted companies and Cameroon

Littératie financière et décision d’introduction en bourse : une lecture à partir des entreprises installées au Cameroun

Stéphane GNINTEDEM TSAFACK — 2026-07-05

L’objectif de cette étude est d’analyser le rôle de la littératie financière sur la décision d’introduction en bourse dans les entreprises non cotées au Cameroun. En s’appuyant sur un échantillon de 101 dirigeants d’entreprises situées dans les villes de Douala, Yaoundé et Bafoussam, cette recherche mobilise des outils statistiques tels que le tri à plat, l’analyse en composantes principales (ACP) et la régression multiple. Les résultats obtenus révèlent que les dirigeants camerounais présentent globalement un bon niveau de littératie financière. Cependant, seule la compétence financière l’un des trois indicateurs de la littératie exerce un effet négatif significatif sur la décision d’introduction en bourse, tandis que la connaissance financière et la confiance en soi n’ont pas d’effet déterminant. Ces constats soulignent la nécessité d’une éducation financière renforcée pour dynamiser le marché financier sous-régional et encourager les entreprises à s’introduire en bourse.