Journal of Modern Accounting and Auditing, February 2021, Vol. 17, No. 2, 60-73 doi: 10.17265/1548-6583/2021.02.002 The Practice of Accounting in Cameroonians Very Small Enterprises (VSEs) Robert Sangue Fotso, Roland Hermann Bioñomo University of Yaounde II, Yaounde, Cameroon While accounting practices (APs) are inherent to all businesses, factors to identify them are not always unanimous in the literature. This paper aims to analyze the contingency factors and accounting practices factors (APFs), to see if and how very small enterprises (VSEs) produce and use accounting data. This research focuses on 10 semi-structured interviews with VSEs promoters or managers in Yaounde and surrounding. Content analysis is used to identify theirs accounting practices. That is, how and if accounting figures are produced and used. Very small enterprises (VSEs) use accounting practices. The majority is involved on forecasting and analyses or cost calculation. Mostly, cost calculation (management accounting) is used but, some are also applying daily registration of transactions (general accounting) and the assessment of financial situation (financial analysis). The principal implication here is in regard with accounting standards for VSEs. Taxation must be based on accounting. But that is not the case in our context. At least, 75% of companies in Cameroun are VSEs. This means that they should be taken into account for accounting rules revisions. It emerges that the accounting practices of very small enterprises depend on the retention capacity of the manager, its profile, and the nature of the activity. The emergence of these variables can permit to apprehend the Information Accounting System of VSEs. Keywords: accounting practices, contingency factors, content analysis, very small enterprises Introduction We can assume that the company’s size permits to identify the role and the importance of accounting information in the decision-making process (Horvat & Mojzer, 2019). But, this assumption is difficult to confirm because the Association for Information Systems (AIS) is in relationship with the stakeholders of the company. With this concern, many studies on accounting practice (AP) are focused on management accounting and control for large and medium size enterprises (Flacke & Segbers, 2005; Ohachosim, Onwuchekwa, & Ifeanyi, 2012; Husin & Ibrahim, 2014; Nwobu, Faboyede, & Onwuelingo, 2015; Cassar, Itter, & Cavalluzzo, 2015; Mballa, 2016; Tripathi, 2017; Zotorvie, 2017; Khocha, 2017; Azudin & Mansor, 2018; Palermo, 2018; Horvat & Mojzer, 2019). This paper aims to analyze the AP of VSEs. It opines to diversify the scope of AP and to show their multi-faced character. Accounting research has undergone profound changes in last decades. The analysis of accounting regulations shows that they remain silent on the existing of AP in very small enterprises (VSEs). The manager Robert Sangue Fotso, Ph.D., associate professor, Department of Management Sciences, University of Yaounde II, Yaounde, Cameroon. Roland Hermann Bioñomo, Ph.D., assistant lecturer, Department of Management Sciences, University of Yaounde II, Yaounde, Cameroon. DAVID PUBLISHING D