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L’activité du contrôle de gestion dans les entreprises publiques engagées dans la nouvelle gestion publique : une étude exploratoire en contexte camerounais

Author

Listed:
  • Jean Roger MFELAM

    (Université de Yaoundé 2, Cameroun)

  • Mathieu Alain DOKO EDJIANE

    (Université de Yaoundé 2, Cameroun)

  • Abdoul-Nasser OUSMANOU

    (Université de Yaoundé 2, Cameroun)

  • Hugues Anicet KOMBOU

    (Université de Yaoundé 2, Cameroun)

Abstract

This article focuses on Cameroonian public enterprises and aims to answer a specific question: what perceptions do public employees have of the practice of management control in the context of New Public Management? To do this, a qualitative exploratory research approach is adopted. The semi-directive interviews are conducted with fifteen (15) management control officers in service in ten (10) public companies out of the thirty-six (36) in Cameroon. The analysis of the content of employees' speeches reveals on the one hand, a consensus around the idea that management control ensures efficient management of the organization's resources on the one hand, and on the other hand, a weak development of management control tools in public entities. In addition, management control, as currently practised in public enterprises in Cameroon, is a source of ineffectiveness and inefficiency. This result finally invites the public authorities in Cameroon to redefine the management control model in public enterprises.

Suggested Citation

  • Jean Roger MFELAM & Mathieu Alain DOKO EDJIANE & Abdoul-Nasser OUSMANOU & Hugues Anicet KOMBOU, 2024. "L’activité du contrôle de gestion dans les entreprises publiques engagées dans la nouvelle gestion publique : une étude exploratoire en contexte camerounais," Les Cahiers du CEDIMES, Institut CEDIMES, vol. 19(HS), pages 265-275.
    • Handle: RePEc:cxb:issued:v19:ihs:n19
    DOI: 10.69611/cahiers19-HS-19
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    1. Henri Bouquin, 2005. "Les grands auteurs en contrôle de gestion," Post-Print halshs-00147219, HAL.
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