contingency to the role of management controllers in Cameroonian municipalities

Purpose: The objective of this work is to further identify the different institutional, socio-cultural and formal contingency factors that allow us to understand the role of management controllers on the one hand, and to highlight these different roles on the other hand. \n Method : To this end, we adopt a qualitative approach using a directive interview that will be administered to our study population, which are the controllers of the municipalities of Cameroon. The majority of the municipalities to be surveyed are the municipalities of Littoral, Centre, West and Adamawa. The data analysis tool used is the Sphinx IQ qualitative data analysis software. \n Result: Based on seven interviews conducted with management controllers in four regions of Cameroon, the results show that legal provisions, politics, family and religion make it possible to understand the role of management controllers. In addition, three roles of management controllers have been identified, namely: the management controller analyst, the management controller strategist and the management controller auditor. \n Originality : The originality of this work lies in its ability to identify and discern the roles of management controllers according to the political and social pressures to which officials in the municipalities in the Cameroonian context are subjected.