L’activité du contrôle de gestion dans les entreprises publiques engagées dans la nouvelle gestion publique: une étude exploratoire en contexte camerounais

Jean Roger Mfelam, Mathieu Alain DOKO Edjiane, Abdoul-Nasser Ousmanou and Hugues Anicet Kombou
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Jean Roger Mfelam: Université de Yaoundé 2, Cameroun
Mathieu Alain DOKO Edjiane: Université de Yaoundé 2, Cameroun
Abdoul-Nasser Ousmanou: Université de Yaoundé 2, Cameroun
Hugues Anicet Kombou: Université de Yaoundé 2, Cameroun

Les Cahiers du CEDIMES, 2024, vol. 19, issue HS, 265-275

Abstract: This article focuses on Cameroonian public enterprises and aims to answer a specific question: what perceptions do public employees have of the practice of management control in the context of New Public Management? To do this, a qualitative exploratory research approach is adopted. The semi-directive interviews are conducted with fifteen (15) management control officers in service in ten (10) public companies out of the thirty-six (36) in Cameroon. The analysis of the content of employees' speeches reveals on the one hand, a consensus around the idea that management control ensures efficient management of the organization's resources on the one hand, and on the other hand, a weak development of management control tools in public entities. In addition, management control, as currently practised in public enterprises in Cameroon, is a source of ineffectiveness and inefficiency. This result finally invites the public authorities in Cameroon to redefine the management control model in public enterprises.

Date: 2024
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DOI: 10.69611/cahiers19-HS-19

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