IDEAS home Printed from https://ideas.repec.org/a/cxb/issued/v19i4n10.html

Spécificité du système de gouvernance des coopecs financières rurales MC² au Cameroun : Analyse sous le prisme multi paradigme de la gouvernance

Author

Listed:
  • Magloire TCHATCHOUA NYA

    (Université de Yaoundé-II Soa, Cameroun)

  • Gildas Alex KENGNI FOMO

    (Université de Yaoundé de Bamenda, Cameroun)

Abstract

This study aims to examine the specificities of the governance system (SG) of rural financial coopecs of the MC² model in Cameroon. To achieve this, the inductive approach was adopted and data collection was done through semi-structured qualitative interviews with officials of the network of community coopecs. Data analysis using the thematic content method has highlighted the four-dimensional nature of the model of governance of rural financial coopecs MC². Indeed, the latter favor modes of control of the leaders based on cultural logics in connection with the habits and customs of the different host territories. Thus, the success factors of these forms of institution lies in the fact that they have developed a mode of governance which, in addition to a disciplinary role, strengthens the capacities of the stakeholders, reinforces their knowledge in order to correct behavioral biases leaders, detrimental to the performance of the company (Charreaux, 2011). Similarly, these institutions give more importance to technical and financial support bodies than to independent administrators presented by the different models as best governance practice.

Suggested Citation

  • Magloire TCHATCHOUA NYA & Gildas Alex KENGNI FOMO, 2024. "Spécificité du système de gouvernance des coopecs financières rurales MC² au Cameroun : Analyse sous le prisme multi paradigme de la gouvernance," Les Cahiers du CEDIMES, Institut CEDIMES, vol. 19(4), pages 171-188.
    • Handle: RePEc:cxb:issued:v19:i4:n10
    DOI: 10.69611/cahiers19-4-10
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.69611/cahiers19-4-10
    File Function: Full text
    Download Restriction: no
    File URL: https://libkey.io/10.69611/cahiers19-4-10?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    2. Jacques Attali, 2014. "Les nouveaux visages de la microfinance en Afrique," Revue d'économie financière, Association d'économie financière, vol. 0(4), pages 243-258.
    3. Gérard Charreaux, 2008. "À la recherche du lien perdu entre caractéristiques des dirigeants et performance de la firme : gouvernance et latitude managériale," Working Papers CREGO 1080502, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    4. Gérard Charreaux & Philippe Desbrières, 1998. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 57-88, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Anne-Sophie Merot & Frédérique Grazzini & Jean-Pierre Boissin, 2014. "Gouvernance et développement durable : Le cas de la responsabilité élargie du producteur dans une filière de gestion des déchets," Post-Print halshs-01185814, HAL.
    2. Mohamed Ech-Chebany & Anas Hattabou & Adil Ouatat, 2022. "Private governance and public governance: An attempt at theoretical and interdisciplinary rapprochement [La gouvernance privée et la gouvernance publique : Un essai de rapprochement théorique et interdisciplinaire]," Post-Print hal-03749792, HAL.
    3. Lepage, Fanny & Couderc, Jean-Pierre & Perrier, Jean-Philippe, 2014. "Déterminants des décisions d’investissement dans les exploitations laitières. Une approche par la théorie de la gouvernance élargie," Économie rurale, French Society of Rural Economics (SFER Société Française d'Economie Rurale), vol. 341(May-June).
    4. Mohamed Khenissi & Peter Wirtz, 2013. "Processus Decisionnel En Matiere De Remuneration Des Dirigeants : Le Cas Vinci," Working Papers halshs-00850083, HAL.
    5. repec:dau:papers:123456789/1059 is not listed on IDEAS
    6. Angelique Ngaha Bah, 2012. "Corporate Social Responsibility and the Public Service: which articulations ? the case of France Telecom [RSE et Service Public : quelle(s) articulation(s) ? Le cas de l’entreprise France Télécom]," Post-Print hal-01688157, HAL.
    7. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Controlling Complex Organizations on the Basis of an Operational Performance Measure," Post-Print hal-01659071, HAL.
    8. Christophe Bonnet & Laurence Cohen & Peter Wirtz, 2015. "Angel Cognition and Active Involvement in BAN Governance and Management," Working paper serie RMT - Grenoble Ecole de Management hal-01182804, HAL.
    9. Ilse Svensson de Jong, 2021. "When Wrong Is Right: Leaving Room for Error in Innovation Measurement," JRFM, MDPI, vol. 14(7), pages 1-14, July.
    10. Dambrin, Claire & Lambert, Caroline, 2012. "Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 1-16.
    11. Lorino, Philippe & Mourey, Damien & Schmidt, Géraldine, 2017. "Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 32-49.
    12. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    13. Matthew Egan, 2015. "Driving Water Management Change Where Economic Incentive is Limited," Journal of Business Ethics, Springer, vol. 132(1), pages 73-90, November.
    14. Gérald Naro & Denis Travaillé, 2010. "Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton," Revue Finance Contrôle Stratégie, revues.org, vol. 13(2), pages 33-66., June.
    15. Saïsset, L.A., 2017. "From Val d’Orbieu to InVivo Wine: the emergence of new ways of strategic partnership and governance in French wine industry," Working Papers MoISA 201703, UMR MoISA : Montpellier Interdisciplinary center on Sustainable Agri-food systems (social and nutritional sciences): CIHEAM-IAMM, CIRAD, INRAE, L'Institut Agro, Montpellier SupAgro, IRD - Montpellier, France.
    16. Quôc Thai Huynh, 2010. "Les déterminants de l’activisme des actionnaires minoritaires:insuffisance de gouvernance affichée ou de résultats financiers?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 95-114., September.
    17. Gérard Charreaux, 2002. "Variation sur le thème:"À la recherche de nouvelles fondations pour la finance et la gouvernance d'entreprise"," Revue Finance Contrôle Stratégie, revues.org, vol. 5(3), pages 5-68, September.
    18. Carine Catelin & Céline Chatelin, 2001. "Privatisation, gouvernement d'entreprise et processus décisionnel:une intégration de la dynamique organisationnelle à travers le cas de France Télécom," Working Papers CREGO 1010501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    19. Ferdaws Ezzi & Mouhamed Ali Azouzi & Anis Jarboui, 2016. "Does CEO emotional intelligence affect the performance of the diversifiable companies?," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1230958-123, December.
    20. Corinne Gourmel-Rouget & Véronique Bon, 2003. "Politique d’attribution différenciée de stock options : analyse des conflits d’intérêts induits et de leurs modes de résolution - Cas d’Alcatel," Revue d'Économie Financière, Programme National Persée, vol. 72(3), pages 317-336.
    21. Labadi, Moufida & Nekhili, Mehdi, 2012. "Structure de propriété et partage de la valeur ajoutée : application aux entreprises françaises non financières du SBF120," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 12.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cxb:issued:v19:i4:n10. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Valentin Radu (email available below). General contact details of provider: https://edirc.repec.org/data/cedp2fr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.