Management Control Tools and Performance of Local and Regional Administrations (LRAs) in French-speaking Sub-Saharan Africa States

Magloire TCHATCHOUA Nya ()

Journal of Academic Finance, 2021, vol. 12, issue 2, 140-158

Abstract:

Abstract \n

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. \n

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. \n

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. \n

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%.

JEL-codes: G3 M1 N8 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:jaf:journl:v:12:y:2021:i:2:n:498

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