The contribution of management control tools to the efficiency of public administrative establishments in Cameroon

Abstract

The main purpose of this article is to appreciate the effect of management control tools on the efficiency of Cameroonian public administrative establishments. In line with this objective, we framed the following question: What is the influence of management control tools on the efficiency of public administrative establishments in Cameroon? The literature on the management control tools of organizations has made it possible to deepen knowledge on the subject and above all, to understand the theoretical framework of the importance of the balanced scorecard as a management tool in search of efficiency. A literature review of management control tools has allowed us to enrich our knowledge on the topic. To rip the objective of this research paper, we administered a questionnaire to 32 managers of this public administrative companies. As analytical tools, principal component analysis, reliability analyses, multicollinearity tests and multiple regression analyzes was used. Having gone at the end of our quantitative research work, we noticed that budgetary analysis is a management control tool that assures global efficiency to public administrative managers in Cameroon. More so, the balanced scorecard positively contributes to the efficiency of public administrative companies in Cameroon.

JEL classification: G38, H50, M41, M48

Paper type : Empirical research