IDEAS home Printed from https://ideas.repec.org/a/jfr/bmr111/v7y2018i3p36-49.html
   My bibliography  Save this article

Budgetary Control and Performance: the Case of Councils in Mezam and Momo Divisions of Cameroon

Author

Listed:
  • Samuel Tanjeh Mukah

Abstract

The pursuit of quality service delivery in the public sector management in Cameroon necessitated the decentralisation of public sector management by transferring more power and resources to the local councils. This is in a bid to make them more self-governing. These councils are expected to meet the aspirations of their municipalities by carrying out approved projects efficiently and effectively. In this regard, this paper sets out to investigate the relationship between budgetary control and performance of local councils in Mezam and Momo Divisions of the North West Region of Cameroon, and the challenges these councils encounter in the process of budgetary control. Data was collected through a survey and analysed using the Ordinary Least Square (OLS) estimation technique to regress the relationship between the budgetary control variables and council performance. The empirical results showed that the key budgetary control variables (planning, participation, monitoring and control, motivation, communication, and responsibility) have a positively and statistically significant effect on performance of the councils. Effective performance of local councils in Mezam and Momo Divisions of the North West Region of Cameroon could then be attributed to effective presence of budgetary control requiring the availability of financial resources rationally allocated, qualified and experienced personnel, participation of all responsibility center managers in the planning and control processes, and regular communication and motivation of the council staff.?

Suggested Citation

  • Samuel Tanjeh Mukah, 2018. "Budgetary Control and Performance: the Case of Councils in Mezam and Momo Divisions of Cameroon," Business and Management Research, Business and Management Research, Sciedu Press, vol. 7(3), pages 36-49, September.
    • Handle: RePEc:jfr:bmr111:v:7:y:2018:i:3:p:36-49
    as

    Download full text from publisher

    File URL: http://www.sciedupress.com/journal/index.php/bmr/article/download/14236/8802
    Download Restriction: no
    File URL: http://www.sciedupress.com/journal/index.php/bmr/article/view/14236
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January.
    2. Bouillon, Marvin L. & Ferrier, Gary D. & Stuebs, Martin Jr. & West, Timothy D., 2006. "The economic benefit of goal congruence and implications for management control systems," Journal of Accounting and Public Policy, Elsevier, vol. 25(3), pages 265-298.
    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. Carr, Michelle & Beck, Matthias, 2022. "Accounting practices and professional power dynamics during a crisis," The British Accounting Review, Elsevier, vol. 54(3).
    2. Eddy Cardinaels & Naomi Soderstrom, 2013. "Managing in a Complex World: Accounting and Governance Choices in Hospitals," European Accounting Review, Taylor & Francis Journals, vol. 22(4), pages 647-684, December.
    3. Maik Lachmann & Rouven Trapp & Felix Wenger, 2016. "Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types," European Accounting Review, Taylor & Francis Journals, vol. 25(4), pages 661-686, October.
    4. Barbara Bini & Milena Vainieri & Sabina Nuti, 2015. "Definizione delle priorit? di intervento in sanit?: approcci socio-tecnici a confronto," MECOSAN, FrancoAngeli Editore, vol. 2015(93), pages 49-73.
    5. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Controlling Complex Organizations on the Basis of an Operational Performance Measure," Post-Print hal-01659071, HAL.
    6. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
    7. Jérôme Lartigau & Thierry Nobre, 2011. "Une nouvelle grille d'analyse pour le contrôle de gestion hospitalier : le contrôle intégré de Simons," Post-Print hal-00650543, HAL.
    8. Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.
    9. Segelod, Esbjorn, 2000. "Investments and investment processes in professional service groups," International Journal of Production Economics, Elsevier, vol. 67(2), pages 135-154, September.
    10. Philippe Bertheau & Gilles Garel, 2015. "Déterminer la valeur de l’innovation en train de se faire, c’est aussi et déjà innover," Post-Print hal-01187115, HAL.
    11. Vera, Antonio, 2007. "Der Arzt im Krankenhaus des 21. Jahrhunderts: Professional oder klinischer Manager?," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 30(3), pages 300-316.
    12. Marco Giovanni Rizzo, 2014. "La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e i relativi risvolti sulla performance manageriale. I risultati di," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(1), pages 9-34.
    13. Dirsmith, Mark W. & Heian, James B. & Covaleski, Mark A., 1997. "Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 1-27, January.
    14. Rémi Jardat & Jérôme Méric & Flora Sfez, 2018. "Understanding expert practices in order to control expert activities: The case of trading," Post-Print hal-01692242, HAL.
    15. Abernethy, Margaret A. & Anderson, Shannon W. & Nair, Sujay & Jiang, Yile (Anson), 2021. "Manager ‘growth mindset’ and resource management practices," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    16. Sylvie Rascol-Boutard & Pascale Amans, 2008. "Indicateurs De Qualite Et Controle Des Entreprises De Services : Le Cas Des Organismes D'Accompagnement A La Creation D'Entreprise," Post-Print halshs-00525829, HAL.
    17. Malmmose, Margit & Kure, Nikolaj, 2021. "Putting the patient first? The story of a decoupled hospital management quality initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    18. Devesh Baid & S. V. D. Nageswara Rao, 2017. "Management Controls of Teachers—Scale Development and Validation," Global Business Review, International Management Institute, vol. 18(3), pages 719-733, June.
    19. Sargiacomo, Massimo, 2015. "Earthquakes, exceptional government and extraordinary accounting," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 67-89.
    20. Antonio Vera & Ludwig Kuntz, 2007. "Prozessorientierte Organisation und Effizienz im Krankenhaus," Schmalenbach Journal of Business Research, Springer, vol. 59(2), pages 173-197, March.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    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:jfr:bmr111:v:7:y:2018:i:3:p:36-49. 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: Simon Lee (email available below). General contact details of provider: http://bmr.sciedupress.com .

    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.