Toward a contingent approach to budget participation and performance of municipal services

Donatien Avelé and Patrice Nyengué Édimo

International Journal of Economics and Accounting, 2015, vol. 6, issue 3, 195-216

Abstract: Based on the contingency theory, this research examines contingent factors likely to influence the performance of municipal utilities of Cameroonian cities. Sixty officials in municipally owned utilities in 50 Cameroon municipalities participated in the quantitative survey. Data was collected through a questionnaire survey. The results of the study highlight the positive effects of budgetary participation and decentralised municipal structure on the performance of municipal utilities. Thus, our results suggest that local managers should encourage all stakeholders, that is the municipal service manager, to participate in the budget process. Finally, it is also important that the policy of budget monitoring be put in place in these local entities.

Keywords: budget participation; contingency theory; municipal performance; municipal services; Cameroon; budgeting; decentralised structures; municipal utilities; local management; municipal service management; budget monitoring. (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=71814 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecac:v:6:y:2015:i:3:p:195-216

Access Statistics for this article

More articles in International Journal of Economics and Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().