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contingency to the role of management controllers in Cameroonian municipalities

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Listed:
  • Abdoulaye MOHAMMADOU

  • Joseph Bruno NJAYA

Abstract

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.

Suggested Citation

  • Abdoulaye MOHAMMADOU & Joseph Bruno NJAYA, 2025. "contingency to the role of management controllers in Cameroonian municipalities," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 16(1), pages 74-87, June.
    • Handle: RePEc:jaf:journl:v:16:y:2025:i:1:n:747
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    References listed on IDEAS

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    1. Nabil Ibrahim & Donald Howard & John Angelidis, 2008. "The Relationship between Religiousness and Corporate Social Responsibility Orientation: Are there Differences Between Business Managers and Students?," Journal of Business Ethics, Springer, vol. 78(1), pages 165-174, March.
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    More about this item

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

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