Global Journal of Management and Business Research, D: Accounting and Auditing, Volume 22 Issue 2

Taxation and Accounting Data Management: An Empirical Study in Cameroon 79 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals https://www.cairn.info/revue-comptabilite-controle- audit-2000-2-page-97.htm 45. Vokshi, N. B. (2018). The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements. International Journal of Economics and Business Administration, 6 (4), 34-47. 46. Wamba, H., and Tchamanbé-Djiné. (2002). Information financière et politique d'offre de crédit bancaire aux PME: cas du Cameroun. Revue international PME Economie et gestion de la petite et moyenne entreprise, 15 (1), 87-114. 47. Watts, R., and Zimmerman, J. (1990, Janvier). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65 (1), pp. 131-156. Récupéré sur www.jstor.org/stable/247880 48. Zmijewski, M. E., and Hagerman, R. L. (1981). An income strategy approach to the positive theory of accounting standard setting/choice. Journal of Accounting and economics , 129-149.