Governance Through Decision-Making Structure: a Driver of Corporate Social Responsibility in Cameroonian SMEs

Résumé

Abstract

This article examines the influence of decision-making structure, understood as a formal mechanism of internal governance, on the social and societal practices of Cameroonian small and medium-sized enterprises (SMEs). Drawing on stakeholder theory and resource dependence theory, the study posits that a more open, participative and diversified decision-making structure fosters responsible engagement toward employees and the local community. Data were collected through a questionnaire administered to fifty-two SME managers in the city of Douala and processed with SPSS (principal component analysis, Cronbach's alpha, simple linear regression). Results show that decision-making structure positively and significantly explains the social and societal practices of the SMEs studied (standardized beta of 0.735; R² of 0.541; F of 58.815; p < .001). These findings confirm the research hypothesis and are consistent with prior studies conducted in Cameroonian and African contexts. The article discusses these results in light of the existing literature and proposes managerial implications relating to the participation of middle managers and women in decision-making bodies, and to the delegation of managerial responsibilities within SMEs.

Keywords: decision-making structure, corporate governance, corporate social responsibility, SMEs, stakeholders, Cameroon.