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Jul 14, 2022Article Details
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Les outils de contrôle de gestion et performance des collectivités territoriales décentralisées (CTD) en Afrique subsaharienne francophone : Le cas du Cameroun
Abstract
Objectif : cet article vise à examiner l’influence des outils de contrôle de gestion sur la performance des CTD en Afrique subsaharienne francophone, avec pour cas d’illustration le modèle du Cameroun.
Méthode : pour y parvenir, les estimations économétriques sont faites sur un échantillon de 36 CTD performantes sur 374 que compte le Cameroun par la méthode logit. Ces 36 CTD de référence ont chacune satisfait aux conditions de reddition des comptes et ont tous obtenu au moins la moitié des points en jeu au concours du « Guichet Performance » en 2018.
Résultats : les résultats montrent que les conseils municipaux (CM) influencent négativement sur les performances des CTD. Une augmentation de 1% des délibérations au CM accroît de 4,6 % la probabilité d’entrainer des contre-performances dans les CTD. Ce constat remet au goût du jour, le rôle déterminant de l’élu minoritaire dans la gouvernance de ces institutions.
Originalité / pertinence : contrairement à la réglementation au Cameroun, cet article présente l’avantage de proposer un modèle de CM adapté avec des experts indépendants jouant le rôle de contre-pouvoirs. Ceci du fait que le jeu politique conduit à l’effacement du rôle de l’élu minoritaire.
English title: The Management Control Tools and Performance of Local and Regional Administrations (LRAs) in French-speaking Sub-Saharan Africa States
Objective: This paper aims at examining the influence of management control tools on the performance of regional and local authorities (RLAs) in French-speaking Sub-Saharan Africa, using Cameroon as an example.
Method: To achieve this, econometric estimates are made on a sample of 36 well performing RLAs out of 374 in Cameroon using the logit method. These 36 reference RLAs each met the accountability requirements and all obtained at least half of the marks allocated in the 'Performance Window' competition in 2018.
Results: from every indication, municipal councils (MCs) do have a negative influence on the performance of RLAs. A 1% increase in deliberations in MCs increases the probability of poor performance in RLAs by 4.6%. This finding highlights the decisive role of the minority elected official in the governance of these institutions. Moreover, these results indicate that strategic control tools are more suitable for reducing managerial latitude than social control tools.
Originality/relevance: Contrary to the regulations in force in Cameroon, this paper has the advantage of proposing an adapted MC model with independent experts as checks and balances. This is because the political game leads to the obliteration of the minority elected official’s role.
