BUSINESS INTELLIGENCE ADOPTION IN MANAGEMENT CONTROL AND ORGANIZATIONAL PERFORMANCE OF CAMEROONIAN SMES: A SOCIOTECHNICAL ANALYSIS
This article analyzes the conditions governing the adoption of Business Intelligence (BI) in management control practices and its perceived contributions to organizational performance within Cameroonian Small and Medium-sized Enterprises (SMEs). While BI tools facilitate data collection, processing, visualization, and exploitation, their integration does not rely solely on technical solutions. It also requires user competencies, awareness, adequate data quality, and coordination between human actors and digital devices. Grounded primarily in Actor-Network Theory (ANT), this study adopts a qualitative approach based on semi-structured interviews with seven SME managers in Douala, selected through purposive sampling. The findings reveal a perception of BI centered on decision support, data analysis, key performance indicator (KPI) tracking, and automated reporting. The paper concludes by emphasizing the need to approach BI implementation as a socio-technical process rather than a mere equipment acquisition decision.
Key words Actor-Network Theory, Business Intelligence, management control, organizational performance, SMEs
