LA PRATIQUE DU CONTROLE DE GESTION AU SEIN DES ENTITES PUBLIQUES CAMEROUNAISES A L’AUNE DE LEUR MISE SOUS CONTRAT DE PERFORMANCE

Résumé

This article aims to highlight the key factors of control management within Cameroonian public companies. For this purpose, we used Friedman’s non-parametric test. The study sample is made up of thirty-two (32) Cameroonian public companies from various business lines, namely industry, trade and services, and data are collected using a questionnaire. After processing and analyzing data, we concluded that management control in Cameroonian public companies is driven more by specific factors (performance contracts) than by generic factors (size, age, business line, technology, uncertainty of the environment). This conclusion therefore confirms the idea that the implementation of management control in public companies is not driven by a quest for performance but rather by an exogenous requirement (donors, Bretton Woods institutions, etc.).