The Management Control Tools and Performance of Local and Regional Administrations (LRAs) in French-speaking Sub-Saharan Africa States
DOI:
https://doi.org/10.59051/joaf.v12i2.498Keywords:
Decentralisation, Management control, governance, PerformanceAbstract
Abstract
Objective: The objective of this article is to assess the effect of the use of management control tools on the performance of LRAs in French-speaking Sub-Saharan Africa States.
Method: to achieve this objective, the estimates by the logit method are carried out on a sample of 36 performing LRAs, as long as they have satisfied the conditions for rendering the accounts and having obtained at least 50% of the marks in the competition of the “Guichet Performance” in 2018.
Results: the results prove that the performance of LRAs is more dependent on strategic management control tools (technical and financial) than on social management control tools. In addition, the glaring weakness of the municipal councils, brings up to date the decisive role of the elected minority (rare in the Cameroonian context) or independent administrator in this governance mechanism which was originally designed to limit leader’s opportunism.
Originality / relevance: unlike previous studies, governance mechanisms are not recommended in a context of the absence of real checks and balances. A 1% increase in municipal council deliberations increases the likelihood of poor performance in LRAs by 4.6%.
Downloads
References
Références
Abata, M. A. (2014). Asset quality and bank performance: A study of commercial banks in Nigeria. Research Journal of Finance and Accounting, 5(18), 39-44.
Amifi, h., & Benlakouiri, A. (2019). Tableau de bord et pilotage de la performance dans les organisations publiques: cas ocp. Revue du contrôle, de la comptabilité et de l’audit, 3(1).
Besley, T. & Case, A. (1995), Incumbent Behavior: Vote-Seeking, Tax-Setting, and Yardstick
Bouckaert G, Haalligan H. (2008) « managing performance, international comparisons, London/New York 464 p
Bouquin, C. (1989), Les frères Gihaut: éditeurs, marchands d'estampes et imprimeurs lithographes (1815-1871).
Cabane, L., & Revet, S. (2015). La cause des catastrophes. Politix, (3), 47-67.
Caldeira, E. & Graziosi, R. (2014), « La Décentralisation dans les Pays en Développement », Revue d’Economie du Développement, vol 22, 5-57
Campbell, M. B. (2018), The witness and the other world. In The Witness and the Other World. Cornell University Press.
Carbonara, E. (2000), Corruption and Decentralisation. Dipartimento di Scienze Economiche, Working Paper, (342/83)
Chauvey, J. N. (2006), «L'intérêt du Balanced Scorecard dans l'évolution des modes de contrôle et d'évaluation des Départements français. Politiques et management public, 24(2), 69-90
Chroniques sur la gouvernance (2009-2010) p 251-25
Clayton, R. E., Hudson-Edwards, K. A., Malinovsky, D., & Andersson, P. (2005), “Fe Isotope Fractionation During the Precipitation of Ferrihydrite and Transformation of Ferrihydrite to Goethite, Mineralogical Magazine, 69(5), 667-676.
Damanpour, F., & Schneider, M., (2006), Phases of the adoption of innovation in organizations: effects of environment, organization and top managers 1. British journal of Management, 17(3), 215-236.
Demeestère, R., (2005), Le contrôle de gestion dans le secteur public, 2 e édition Paris: Édition Librairie L.G.D.J.
Djoutsa W. L., Sahut, J. M., & Teulon, F., (2020), Diversité de genre dans la perception du risque lié à la décision de création d’entreprise. Journal of Small Business & Entrepreneurship, 1-20.
Elhamma, A., & Lassaad, B. M., (2017), Liens entre participation budgétaire, taille et performance: cas des entreprises au Maroc. Revue Congolaise de Gestion, (2), 43-62.
Emery, Y., & Giauque, D., (2005), Emploi dans les secteurs public et privé: vers un processus confus d'hybridation. Revue internationale des sciences administratives, 71(4), 681-699.
Fernandez. S., & Rainey. H. G., (2006), Managing successful organizational change in the public sector. Public administration review, 66(2), 168-176.
Fjeldstad, O. H., (2004), Decentralisation and corruption. A review of the literature. Chr. Michelsen Institute.
Folz. D. H., (1991), Recycling program design, management, and participation: a national survey of municipal experience. Public Administration Review, 222-231.
Friedberg. E., (2009), Former des acteurs stratégiques à l 'interface entre privé et public.
Gilbert, C., (2009), "La vulnérabilité: une notion vulnérable? À propos des risques naturels,pp 23-40.
Gilligan, T., Coyle, N., Frankel, R. M., Berry, D. L., Bohlke, K., Epstein, R. M., & Baile, W. F. (2018), Patient-clinician communication: American Society of Clinical Oncology consensus guideline. Obstetrical & Gynecological Survey, 73(2), 96-97.
Haryanto, A. W., & Mawardi, E. K., (2018), Influence of Word Normalization and Chi-squared Feature Selection on Support Vector Machine (SVM) Text Classification. In 2018 International Seminar on Application for Technology of Information and Communication (pp. 229-233).
Hayek, F., (1948), Individualism and Economic Order. Chicago University Press, Chicago.
Kaplan et Norton (2001, 2003), Comment utiliser le tableau de bord prospectif, 2eme édition 312p
Kaplan et Norton (2004), Converting Intangible Assets Into Tangible Income, Harward Business school Press, Boston
Kelly, J. M. & Swindell, D., (2002), A Multiple–indicator Approach to Municipal Service Evaluation: Correlating Performance Measurement and Citizen Satisfaction Across Jurisdictions. Public Administration Review, 62(5), pp 610-621.
Kollberg, B. & Elg, M., (2011), The practice of the balanced scorecard in health care services. International Journal of Productivity and Performance Management.
Kong, A. Eichler, E. E., Flint, J., Gibson, G., Leal, S. M., Moore, J. H., & Nadeau, J. H., (2010), Missing Heritability and Strategies for Finding the Underlying Causes of Complex Disease, Nature Reviews Genetics, 11(6), 446-450.
Liouville, J., & Bayad, M., (1998), Human resource management and performances: Proposition and test of a causal model. Human Systems Management, 17(3), 183-192.
Luc, J. N., & Nicolas, G., (2007), Temps de l’école, De la maternelle au lycée, 1880 1960. In Annales de Bretagne et des Pays de l’Ouest (Vol. 114, p. 2)
Malika, N. M., Desai, A. K., & Belliard, J. C., (2017), Herbal Use and Medical Pluralism Among Latinos in Southern California. Journal of community health, 42(5), pp949-955.
Mallow, B. C., Nowak, L. P., Jenner, J. V., Frisch, R. B., Glick, J. V., Jolles, S. H., & Temple, S., (1974), Music by Esther Williamson Ballou (Program and Audio).
Manor, J., (1999), The Political Economy of Democratic Decentralization. The World Bank
Mohr., Lu, E. Y, Z., & Ho, A. T. K., (2015), Taking stock: Assessing and improving performance budgeting theory and practice. Public Performance & Management Review, 38(3), 426-458.
Morin, F., (1996), Privatisation et dévolution des pouvoirs: le modèle français du gouvernement d'entreprise. Revue économique, 1253-1268.
Ndevu, Z. J., & Muller, K., (2018), Operationalising Performance Management in Local Government: The Use of the Balanced Scorecard. SA Journal of Human Resource Management, 16(1), 1-11.
Northcott, D., & Taulapapa, T. M. A., (2012), Using the Balanced Scorecard to Manage Performance in Public Sector Organizations: Issues and Challenges. International Journal of Public Sector Management.
Northon, T. A., Melkonian, M., & Andersen, R. A., (1996), Algale Biodiversity. Phycologia, 35, 308-326.
Percebois, J., (2006), Les communautés discursives à l’interface du linguistique et du disciplinaire. Langues et cultures: une histoire d’interface, pp67-89.
Poister, T. H., & Streib, G., (1999), Performance measurement in municipal government: Assessing the state of the practice. Public administration review, 325-335.
Raney, A. A., (2006), Why we Watch and Enjoy Mediated Sports. Handbook of Sports and Media, 2006, 313-329.
Seabright, P., (1996), “Accountability and Decentralization in Government: An Incomplete Contracts model”. European Economic Review, 40(1), pp61-89.
Shah, A., (1998), “Fiscal federalism and macroeconomic governance: For better or for worse?” Policy Research Working Paper Series 2005, The World Bank.
Simon, F., Javelle, E., Cabie, A., Bouquillard, E., Troisgros, O., Gentile, G., ... & Societe de Pathologie Infectieuse de Langue Francaise., (2015), French guidelines for the management of chikungunya (acute and persistent presentations). November 2014. Med Mal Infect, 45(7), pp243-63.
Singock, S. C., et Tchatchoua N. M., (2021), « Mécanismes de gouvernance spécifiques et performance des collectivités territoriales décentralisées: analyse de l’efficacité dans la gestion budgétaire des communes camerounaises ». Revue du contrôle, de la comptabilité et de l’audit, vol. 5, no 1.
Tanzi, V., (1996), Fiscal Federalism and Decentralization: A Review of Some Efficiency and Macroeconomic Aspects. Annual World Bank Conference on Development Economics, the World Bank, Washington, D.C, 295-316.
Tchitchoua, J., & Onana, s. P., (2020), Décentralisation et l’accès des populations aux services sociaux de base au Cameroun. Annales de l’université d’Alger, 34(5), pp929-946.
Ter Bogt, H. J., (2008), Management Accounting change and New Public Management in Local Government: a Reassessment of Ambitions and Results—an Institutionalist Approach to Accounting Change in the Dutch Public Sector. Financial Accountability & Management, 24(3), pp209-241.
Togodo, A. A. et Van C. D., (2009), Outils de contrôle de gestion et performances des collectivités locales: état de la littérature. La place de la dimension européenne dans la Comptabilité Contrôle Audit, Strasbourg, France. pp.CD ROM ;
Verhoest, K., Peters, B. G., Bouckaert, G., & Verschuere, B., (2004), The Study of Organisational Autonomy: A Conceptual Review. Public Administration and Development: The International Journal of Management Research and Practice, 24(2), 101-118.
Voss, Christopher A., Åhlström, et Blackmon, K., (1997), Benchmarking and operational performance: some empirical results. International Journal of Operations & Production Management,
Walker, K. B., & Dunn, L. M., (2006), Improving hospital performance and productivity with the balanced scorecard. Academy of Health Care Management Journal, 2.
Wamba, l. D., Onana, f. D. M., & Biheng, e. A. N., (2020), Efficacité des outils de contrôle de gestion dans le pilotage des performances des collectivités territoriales décentralisées au Cameroun. Revue africaine de management, 5(1).
Wholey, J. S., & Hatry, H. P. (1992), The Case for Performance Monitoring. Public administration review, 604-610.
Wright, M., Lockett, A., Siegel, D., & Ensley, M. D., (2005), The creation of spin-off firms at public research institutions: Managerial and policy implications. Research policy, 34(7), 981-993.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Magloire TCHATCHOUA NYA
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
