The role of management control tools in improving the organizational performance of companies in Cameroon
DOI:
https://doi.org/10.59051/joaf.v12i2.491Keywords:
Management control, Control tools, Balanced Scorecard, Budget, Organizational performance, Contingency theory, Agency theory, Organizational learning theory.Abstract
Objective: A firm's commitment to excellence is largely determined by the use of management control tools put in place (Ngo Biheng et al., 2020). In this context, the objective of this paper is to analyze the effect of the use of management control tools implemented by firms on their organizational performance in Cameroon.
Method: To achieve this, we exploit data collected via a questionnaire during the 2019 period, on a sample of 77 companies operating in Cameroon. As for the statistical tools, we used flat sorts for the description of the qualitative variables of the study, central tendency and dispersion characteristics for the quantitative variables of the study, Principal Component Analysis (PCA) to calculate the synthetic indices of organizational performance, budget, and balanced scorecard. To study the existing relationship between management control tools and organizational performance of companies, the Ordinary Least Squares (OLS) method was used.
Results: Overall, the results indicate that the Balanced Scorecard is one of the management control tools that most improve the organizational performance of firms, unlike the use of the budget, which, although used by 58.5% of the firms in the sample, does not significantly influence the organizational performance of firms in Cameroon.
Originality/Relevance: Although the relationship between management control tools and organizational performance has been highlighted in the literature, very little work has been done in the Cameroonian context. The results of this empirical work lead to nuanced and sometimes contradictory conclusions and do not provide cumulative and generalizable knowledge. Our study should contribute to the debate on the relationship between management control tools and organizational performance in firms.
Social/management contributions: The contribution of this study is important insofar as the use of management control tools such as the Balanced Scorecard enables company managers to take ownership of strategic objectives and subsequently stimulate their organizational learning process.
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Copyright (c) 2021 Alain Gilles FOKA TAGNE, Nestor Magloire LETSINA, David Claude NOUHOU NKENGANG , Aurélien FOMEKONG NOUBOSSE
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