Toward a contingent approach to budget participation and performance of municipal services
by Donatien Avelé; Patrice Nyengué Édimo
International Journal of Economics and Accounting (IJEA), Vol. 6, No. 3, 2015

Abstract: Based on the contingency theory, this research examines contingent factors likely to influence the performance of municipal utilities of Cameroonian cities. Sixty officials in municipally owned utilities in 50 Cameroon municipalities participated in the quantitative survey. Data was collected through a questionnaire survey. The results of the study highlight the positive effects of budgetary participation and decentralised municipal structure on the performance of municipal utilities. Thus, our results suggest that local managers should encourage all stakeholders, that is the municipal service manager, to participate in the budget process. Finally, it is also important that the policy of budget monitoring be put in place in these local entities.

Online publication date: Sat, 19-Sep-2015

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Economics and Accounting (IJEA):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com