Personal traits of managers and accounting information in decision-making in small and medium-sized enterprises in the city of Goma in the Democratic Republic of Congo

Abstract

The aim of accounting is truly achieved when it provides information capable of satisfying the needs of decision-makers and other partners of the company. The ability to satisfy accounting information in decision-making depends on the profile of the business manager. Therefore, this study aimed to analyze the relationship between the personal traits of managers and accounting information in decision-making within small and medium-sized enterprises (SMEs) in the city of Goma, capital of the province of North Kivu located in the east of the Democratic Republic of Congo. Based on the review of the theoretical and empirical literature on the profile of the SME manager and accounting information, the stated hypothesis concerns the link between the personal traits of managers and accounting information in decision-making which would be positive and significant. After processing the data (factorial analysis) on SPSS.23 and STATA.14, interpretation and discussion of the results obtained based on data provided by 400 SME managers via questionnaire survey, the formulated hypothesis was confirmed.

Keywords: Personal traits of leaders; accounting information; decisions; SMEs

JEL Classification: M00, M01, M41, M42

Paper type: Empirical research