IDEAS home Printed from https://ideas.repec.org/a/eee/epplan/v112y2025ics0149718925001351.html

Can programme budget preparation mechanisms improve the allocation of public resources? Examples from ministries in Cameroon

Author

Listed:
  • Pierre, Onana Simon
  • Diaby, Ousmane

Abstract

This article examines the impact of programme budget preparation mechanisms on the allocation of public resources in Cameroon. To achieve this, we first conducted an exploratory study of eight officials involved in preparing the state budget. This exploratory study enabled us to develop the variables that would lead to an analytical model. A survey was carried out with 475 actors in the budget design process in central services of 29 ministries in Cameroon. Findings from simple probit regressions indicate that programme budget preparation mechanisms improve the allocation of budgetary resources in Cameroon. According to estimates, multi-annuality, expenditure reviews, performance measurement indicators and the structuring of appropriations into programmes, actions, activities and tasks have a positive impact on the allocation of budget revenue. However, this positive impact is mitigated by the Parliament's limited role in budgetary authorisation. The study recommends that external budgetary controls should be stepped up.

Suggested Citation

  • Pierre, Onana Simon & Diaby, Ousmane, 2025. "Can programme budget preparation mechanisms improve the allocation of public resources? Examples from ministries in Cameroon," Evaluation and Program Planning, Elsevier, vol. 112(C).
    • Handle: RePEc:eee:epplan:v:112:y:2025:i:c:s0149718925001351
    DOI: 10.1016/j.evalprogplan.2025.102668
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0149718925001351
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.evalprogplan.2025.102668?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
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. Meagan M. Jordan & Merl Hackbart, 2005. "The goals and implementation success of state performance-based budgeting," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 17(4), pages 471-487, March.
    2. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    3. Mitton, Craig R. & Donaldson, Cam, 2003. "Setting priorities and allocating resources in health regions: lessons from a project evaluating program budgeting and marginal analysis (PBMA)," Health Policy, Elsevier, vol. 64(3), pages 335-348, June.
    4. Cornelissen, Evelyn & Mitton, Craig & Davidson, Alan & Reid, Colin & Hole, Rachelle & Visockas, Anne-Marie & Smith, Neale, 2014. "Determining and broadening the definition of impact from implementing a rational priority setting approach in a healthcare organization," Social Science & Medicine, Elsevier, vol. 114(C), pages 1-9.
    5. Kapiriri, Lydia & Razavi, Donya, 2017. "How have systematic priority setting approaches influenced policy making? A synthesis of the current literature," Health Policy, Elsevier, vol. 121(9), pages 937-946.
    6. Mitton, Craig & Donaldson, Cam, 2002. "Setting priorities in Canadian regional health authorities: a survey of key decision makers," Health Policy, Elsevier, vol. 60(1), pages 39-58, April.
    7. Twaddle, Sara & Walker, Andrew, 1995. "Programme budgeting and marginal analysis: application within programmes to assist purchasing in Greater Glasgow Health Board," Health Policy, Elsevier, vol. 33(2), pages 91-105, August.
    8. Suryo Pratolo & Hafiez Sofyani & Misbahul Anwar, 2020. "Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1786315-178, January.
    9. repec:dau:papers:123456789/128 is not listed on IDEAS
    10. Bohmer, Paul & Pain, Charles & Watt, Alex & Abernethy, Paul & Sceats, Janet, 2001. "Maximising health gain within available resources in the New Zealand public health system," Health Policy, Elsevier, vol. 55(1), pages 37-50, January.
    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. Cornelissen, Evelyn & Mitton, Craig & Davidson, Alan & Reid, R. Colin & Hole, Rachelle & Visockas, Anne-Marie & Smith, Neale, 2014. "Changing priority setting practice: The role of implementation in practice change," Health Policy, Elsevier, vol. 117(2), pages 266-274.
    2. Kapiriri, Lydia & Razavi, Donya, 2017. "How have systematic priority setting approaches influenced policy making? A synthesis of the current literature," Health Policy, Elsevier, vol. 121(9), pages 937-946.
    3. Cornelissen, Evelyn & Mitton, Craig & Davidson, Alan & Reid, Colin & Hole, Rachelle & Visockas, Anne-Marie & Smith, Neale, 2014. "Determining and broadening the definition of impact from implementing a rational priority setting approach in a healthcare organization," Social Science & Medicine, Elsevier, vol. 114(C), pages 1-9.
    4. Ahumada-Canale, Antonio & Jeet, Varinder & Bilgrami, Anam & Seil, Elizabeth & Gu, Yuanyuan & Cutler, Henry, 2023. "Barriers and facilitators to implementing priority setting and resource allocation tools in hospital decisions: A systematic review," Social Science & Medicine, Elsevier, vol. 322(C).
    5. Razavi, S. Donya & Kapiriri, Lydia & Wilson, Michael & Abelson, Julia, 2020. "Applying priority-setting frameworks: A review of public and vulnerable populations’ participation in health-system priority setting," Health Policy, Elsevier, vol. 124(2), pages 133-142.
    6. Brian Reddy & Praveen Thokala & Alison Iliff & Kerry Warhurst & Helen Chambers & Lynsey Bowker & Stephen J. Walters & Alejandra Duenas & Michael P. Kelly, 2016. "Using MCDA to generate and interpret evidence to inform local government investment in public health," EURO Journal on Decision Processes, Springer;EURO - The Association of European Operational Research Societies, vol. 4(3), pages 161-181, November.
    7. Hipgrave, David B. & Alderman, Katarzyna Bolsewicz & Anderson, Ian & Soto, Eliana Jimenez, 2014. "Health sector priority setting at meso-level in lower and middle income countries: Lessons learned, available options and suggested steps," Social Science & Medicine, Elsevier, vol. 102(C), pages 190-200.
    8. Mitton, Craig R. & Donaldson, Cam, 2003. "Setting priorities and allocating resources in health regions: lessons from a project evaluating program budgeting and marginal analysis (PBMA)," Health Policy, Elsevier, vol. 64(3), pages 335-348, June.
    9. Abdullah M. Alsabah & Hassan Haghparast-Bidgoli & Jolene Skordis-Worrall, 2020. "Hospital Managers’ Perceptions Regarding Setting Healthcare Priorities in Kuwait," Global Journal of Health Science, Canadian Center of Science and Education, vol. 12(10), pages 1-79, September.
    10. Mohammed T. Abusharbeh, 2024. "Technology-Profitability Paradox in Banking Sector: Evidence from Palestine," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(3), pages 14855-14873, September.
    11. Yeon‐Koo Che & Kathryn E. Spier, 2008. "Strategic judgment proofing," RAND Journal of Economics, RAND Corporation, vol. 39(4), pages 926-948, December.
    12. Alfred C. Korir & Prof. Thomas Cheruiyot, PhD & Prof. Philip Bii, 2025. "The Effect of Board Tenure and CEO Duality on Firm Performance of Companies Listed in Nairobi’s Stock Exchange," European Journal of Business and Strategic Management, International Peer Review Journals and Books, vol. 10(5), pages 31-43.
    13. Hasan, Iftekhar & Lozano-Vivas, Ana, 2002. "Organizational Form and Expense Preference: Spanish Experience," Bulletin of Economic Research, Wiley Blackwell, vol. 54(2), pages 135-150, April.
    14. Fabbri, Daniela & Menichini, Anna Maria C., 2016. "The commitment problem of secured lending," Journal of Financial Economics, Elsevier, vol. 120(3), pages 561-584.
    15. Xueyan Dong & Jingyu Gao & Sunny Li Sun & Kangtao Ye, 2021. "Doing extreme by doing good," Asia Pacific Journal of Management, Springer, vol. 38(1), pages 291-315, March.
    16. Khémiri, Wafa & Noubbigh, Hédi, 2020. "Size-threshold effect in debt-firm performance nexus in the sub-Saharan region: A Panel Smooth Transition Regression approach," The Quarterly Review of Economics and Finance, Elsevier, vol. 76(C), pages 335-344.
    17. Shaikh, Ibrahim A. & O'Brien, Jonathan Paul & Peters, Lois, 2018. "Inside directors and the underinvestment of financial slack towards R&D-intensity in high-technology firms," Journal of Business Research, Elsevier, vol. 82(C), pages 192-201.
    18. Calcagno, R. & Renneboog, L.D.R., 2004. "Capital Structure and Managerial Compensation : The Effects of Renumeration Seniority," Discussion Paper 2004-120, Tilburg University, Center for Economic Research.
    19. Tao Chen & Shuwen Pi & Qing Sophie Wang, 2025. "Artificial Intelligence and Corporate Investment Efficiency: Evidence from Chinese Listed Companies," Working Papers in Economics 25/05, University of Canterbury, Department of Economics and Finance.
    20. Preet Singh & Chitra Singla, 2016. "Executive Stock Options: Will it Work as a Good Governance Mechanism in all Scenarios?," Working Papers id:10985, eSocialSciences.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    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:eee:epplan:v:112:y:2025:i:c:s0149718925001351. 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: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/evalprogplan .

    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.