Title: Between management accounting tools and analysis of the performance of municipal public services: a case study

Authors: Donatien Avelé

Addresses: Faculté d'administration, Université de Moncton, Moncton, New Brunswick, Canada

Abstract: The objective of this research is to report on the main theoretical and empirical works which contribute to a better understanding of the performance measurement and evaluation systems of municipal public services. The council management local authorities has undergone significant changes in recent years and, with the decentralisation laws, management awareness has been gaining ground within the local sector. The concern for performance then becomes a requirement. This exploratory study on literature attempts to form the basis for discussion and present some relevance about current knowledge on the subject. Overall, the study's results show the contingent factors that influence the performance of municipal public services in Cameroonian cities.

Keywords: municipal performance; contingency factor; Cameroonian cities; public services.

DOI: 10.1504/AJESD.2021.118514

African Journal of Economic and Sustainable Development, 2021 Vol.8 No.4, pp.319 - 339

Received: 10 Feb 2021
Accepted: 11 May 2021
Published online: 27 Oct 2021 *

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