PERCEPTION DES ENJEUX DU CONTROLE DE GESTION DANS LES MUNICIPALITES AU CAMEROUN : UNE APPROCHE PAR LE CADRE THEORIQUE DE L’ACTEUR STRATEGIQUE ?
| Autor: | TCHATCHOUA NYA, Magloire, NJIKE NGOMESSE, Désirée, KETCHANKEU, Pierre |
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| Jazyk: | francouzština |
| Rok vydání: | 2023 |
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| DOI: | 10.34874/imist.prsm/ffi-v1i25.37144 |
| Popis: | This study aims to understand the games of key actors developed and the strategies adopted during the introduction of management control in LRAs by mobilising the theoretical framework of the strategic actor. Three cases choice on a reasoned basis allowed us to carry out the qualitative exploration by collecting data through semi-structured interviews which was associated with documentary research. After their complete transcription, the lexical content analysis method made it possible to process the textual data. As for the descriptive analysis, it was carried out using the Nvivo 12.0 software. The results lead to the conclusion that the socio-political resistance to the proper conduct of management control is due to the Mayor, authorising officer of the municipal budget, contrary to a certain idea that pointed the finger rather at other key control actors in these public organisations (General Secretary, Municipal Taxes Collector, Financial Controller, etc.). On the contrary, the latter adopt specific defensive strategies and consider rather important the establishment of management control within the municipality, notwithstanding the fact that the holder of the power of decision and its implementation or not is the Mayor. Finance & Finance Internationale, Vol 1, No 25 (2023) |
| Databáze: | OpenAIRE |
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