Abstract:

For several years now, Cameroon public structures have been required to design and develop management control systems. The laws of 2017 and 2018, the Circular and the financial regime constitute binding factors for the establishment of such systems to control performance. The goal of this article is to analyze the practice of management control in Cameroon public enterprises. The distinctiveness of public enterprises characterized by their management mode and the involvement of politics leads to a reduced practice of management control. From an exploratory survey conducted among 11 companies and public institutions, a variable geometry practice of management control in these structures emerges. These results allow for a deep reflection not only on the practice of management control in companies and public institutions, but also on the conditions for developing a global control system within companies and public institutions.

Keywords: Management control, public Entities, New Public Management, Practice, Performance