authors
Jean Mvogo, Dadem Kemgou Edouard Guilaire and Ongono Amogo Tobie Nicaise

abstract
The objective of this study is to determine the level of preparedness of Cameroonian non-profit entities to adopt their accounting system. The qualitative analysis conducted with eight of these entities led to the following three propositions: active communication and training in the application of a new accounting framework would be a determining factor in the adoption of accounting standards; taking into account criticisms of the accounting framework could be a determining factor in improving the relevance of financial information; and paradoxical acceptance of an accounting standard would constitute a breach of the reliability of financial information.