Title: Toward a contingent approach to budget participation and performance of municipal services

Authors: Donatien Avelé; Patrice Nyengué Édimo

Addresses: Faculty of Administration, University of Moncton, Moncton (New Brunswick) E1A 3E9, Canada ' Enseignant à l'ESCGE de Yaoundé, BP. 11151 Yaoundé, Cameroun

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.

Keywords: budget participation; contingency theory; municipal performance; municipal services; Cameroon; budgeting; decentralised structures; municipal utilities; local management; municipal service management; budget monitoring.

DOI: 10.1504/IJEA.2015.071814

International Journal of Economics and Accounting, 2015 Vol.6 No.3, pp.195 - 216

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 19 Sep 2015 *

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