The problem of access of enterprises to bank credit

The objective of this study is to assess the place of accounting information in the decision to grant bank credit to Cameroonian companies. Given the problem of information asymmetry that surrounds the banking environment, we used an approach that draws on agency theory, transaction cost theory and financial intermediation theory. Our empirical study was based on a qualitative approach. It consisted of a case study on a sample of eleven bankers from different banks in the cities of Bafoussam and Dschang recruited by reasoned choice. Primary data collection was carried out using an interview guide and the opinions expressed were either recorded or noted. Given the quantitative and qualitative nature of the information collected, the use of the triangulation technique made it possible to present the results of our study. In this respect, we were able to observe that bankers' perception of the accounting information presented to them by companies with a view to obtaining credit is not good.