Toward a contingent approach to budget participation and performance of municipal services Online publication date: Sat, 19-Sep-2015
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
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