IDEAS home Printed from https://ideas.repec.org/a/jaf/journl/v12y2021i2n375.html
   My bibliography  Save this article

Rôle des outils de contrôle de gestion dans l’amélioration de la performance organisationnelle des entreprises au Cameroun

Author

Listed:
  • Alain Gilles FOKA TAGNE
  • Nestor Magloire LETSINA
  • David Claude NOUHOU NKENGANG
  • Aurélien FOMEKONG NOUBOSSE

Abstract

Objectif : L’engagement d’une entreprise à atteindre l’excellence est largement déterminée par l’utilisation des outils de contrôle de gestion mis en place (Ngo Biheng et al., 2020). Dans ce contexte, l’objectif de cet article est d’analyser l’effet de l’utilisation des outils de contrôle de gestion mise en place par les entreprises sur leur performance organisationnelle au Cameroun.Méthode : Pour y parvenir, nous exploitons les données collectées via un questionnaire au cours de la période 2019, sur un échantillon de 77 entreprises exerçant leurs activités au Cameroun. Concernant les outils statistiques, nous avons utilisé les tris à plats pour la description des variables qualitatives de l’étude, les caractéristiques de tendance centrale et de dispersion pour les variables quantitatives de l’étude, l’Analyse en Composantes Principales (ACP) pour calculer les indices synthétiques de la performance organisationnelle, du budget et du tableau de bord prospectif. Pour étudier la relation existante entre les outils de contrôle de gestion et la performance organisationnelle des entreprises on a eu recours à la méthode des Moindres Carrés Ordinaires.Résultats : Dans l’ensemble, les résultats indiquent que le tableau de bord prospectif fait partie des outils du contrôle de gestion qui améliorent le plus la performance organisationnelle des entreprises contrairement à l’utilisation du budget qui bien qu’utiliser par 58,5% des entreprises de l’échantillon n’influence pas significativement la performance organisationnelle des entreprises au Cameroun.Originalité/Pertinence : Bien que la relation entre les outils du contrôle de gestion et la performance organisationnelle ait été mise en avant dans la littérature, il reste que très peu de travaux ont été réalisés dans le contexte camerounais. Le bilan de ces travaux empiriques aboutit à des conclusions nuancées, parfois contradictoires et n’apporte pas de connaissances cumulatives et généralisables. Notre étude devrait contribuer au débat relatif à la relation entre les outils du contrôle de gestion et la performance organisationnelle dans les entreprises.Contributions sociales/de gestion : La contribution de cette étude est importante dans la mesure où l’utilisation des outils de contrôle de gestion à l’instar du tableau de bord prospectif permet aux responsables de l’entreprise de s’approprier des objectifs stratégiques et de stimuler par la suite leur processus d’apprentissage organisationnel.

Suggested Citation

  • Alain Gilles FOKA TAGNE & Nestor Magloire LETSINA & David Claude NOUHOU NKENGANG & Aurélien FOMEKONG NOUBOSSE, 2021. "Rôle des outils de contrôle de gestion dans l’amélioration de la performance organisationnelle des entreprises au Cameroun," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 12(2), pages 103-123, December.
  • Handle: RePEc:jaf:journl:v:12:y:2021:i:2:n:375
    as

    Download full text from publisher

    File URL: http://34.195.102.181/journal/index.php/index/article/view/491
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Evans, David S, 1987. "The Relationship between Firm Growth, Size, and Age: Estimates for 100 Manufacturing Industries," Journal of Industrial Economics, Wiley Blackwell, vol. 35(4), pages 567-581, June.
    2. Marianela Fornerino & Armelle Godener & Daniel Ray, 2010. "La satisfaction des managers vis-à-vis du contrôle de gestion et leur performance managériale," ACCRA, Association francophone de comptabilité, vol. 16(3), pages 101-126.
    3. Beata Kollberg & Mattias Elg, 2011. "The practice of the Balanced Scorecard in health care services," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 60(5), pages 427-445, June.
    4. Évelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 109-125.
    5. Angèle Renaud, 2007. "Mesure de la performance globale des entreprises," Post-Print hal-00708351, HAL.
    6. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    7. Variyam, Jayachandran N. & Kraybill, David S., 1992. "Empirical evidence on determinants of firm growth," Economics Letters, Elsevier, vol. 38(1), pages 31-36, January.
    8. Paul Westhead, 1995. "Survival and Employment Growth Contrasts between Types of Owner-Managed High-Technology Firms," Entrepreneurship Theory and Practice, , vol. 20(1), pages 5-28, October.
    9. Évelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 109-125.
    10. Schmalensee, Richard, 1985. "Do Markets Differ Much?," American Economic Review, American Economic Association, vol. 75(3), pages 341-351, June.
    11. Leopold Djoutsa Wamba & Eric Braune & Lubica Hikkerova, 2018. "Does shareholder-oriented corporate governance reduce firm risk? Evidence from listed European companies," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 19(2), pages 295-311, May.
    12. Thierry Nobre, 2001. "Méthodes et outils du contrôle de gestion dans les PME," Revue Finance Contrôle Stratégie, revues.org, vol. 4(2), pages 119-148, March.
    13. ANITA M. McGAHAN & MICHAEL E. PORTER, 1997. "How Much Does Industry Matter, Really?," Strategic Management Journal, Wiley Blackwell, vol. 18(S1), pages 15-30, July.
    14. Wernerfelt, Birger & Montgomery, Cynthia A, 1988. "Tobin's q and the Importance of Focus in Firm Performance," American Economic Review, American Economic Association, vol. 78(1), pages 246-250, March.
    15. Richard P. Rumelt, 1991. "How much does industry matter?," Strategic Management Journal, Wiley Blackwell, vol. 12(3), pages 167-185, March.
    16. Eve Chiapello & Marie-Hélène Delmond, 1994. "Les tableaux de bord de gestion, outils d'introduction du changement," Post-Print hal-00680079, HAL.
    17. Melchior Salgado, 2013. "La performance : une dimension fondamentale pour l'évaluation des entreprises et des organisations," Working Papers hal-00842219, HAL.
    18. Paul-Valentin Ngobo & Eric Stéphany, 2001. "Les différences de performance financière entre les entreprises: résultats du marché français," Revue Finance Contrôle Stratégie, revues.org, vol. 4(1), pages 89-121, March.
    19. Noel Capon & John U. Farley & James M. Hulbert, 1994. "Strategic Planning And Financial Performance: More Evidence," Journal of Management Studies, Wiley Blackwell, vol. 31(1), pages 105-110, January.
    20. Richard B. Robinson & John A. Pearce, 1983. "The impact of formalized strategic planning on financial performance in small organizations," Strategic Management Journal, Wiley Blackwell, vol. 4(3), pages 197-207, July.
    21. Dominique Bessire, 2000. "Du Tableau De Bord Au Pilotage : L'Entreprise Au Risque De Se Perdre," Post-Print halshs-00587430, HAL.
    22. Willie E. Hopkins & Shirley A. Hopkins, 1997. "Strategic planning–financial performance relationships in banks: a causal examination," Strategic Management Journal, Wiley Blackwell, vol. 18(8), pages 635-652, September.
    23. Marianela Fornerino & Armelle Godener & Daniel Ray, 2010. "La satisfaction des managers vis-à-vis du contrôle de gestion et leur performance managériale," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(3), pages 101-126.
    24. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.
    25. Cooper, Arnold C. & Gimeno-Gascon, F. Javier & Woo, Carolyn Y., 1994. "Initial human and financial capital as predictors of new venture performance," Journal of Business Venturing, Elsevier, vol. 9(5), pages 371-395, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Yi-Min Chen, 2008. "How Much Does Country Matter?," International Regional Science Review, , vol. 31(4), pages 404-435, October.
    2. Christmann, Petra & Day, Diana & Yip, George S., 1999. "The relative influence of country conditions, industry structure, and business strategy on multinational corporation subsidiary performance," Journal of International Management, Elsevier, vol. 5(4), pages 241-265.
    3. Eriksen, Bo & Knudsen, Thorbjorn, 2003. "Industry and firm level interaction: Implications for profitability," Journal of Business Research, Elsevier, vol. 56(3), pages 191-199, March.
    4. Galbreath, Jeremy & Galvin, Peter, 2008. "Firm factors, industry structure and performance variation: New empirical evidence to a classic debate," Journal of Business Research, Elsevier, vol. 61(2), pages 109-117, February.
    5. Meghana Ayyagari & Asli Demirguc-Kunt & Vojislav Maksimovic, 2021. "Are large firms born or made? Evidence from developing countries," Small Business Economics, Springer, vol. 57(1), pages 191-219, June.
    6. Eduardo González-Fidalgo & Juan Ventura-Victoria, 2002. "How Much Do Strategic Groups Matter?," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 21(1), pages 55-71, August.
    7. Chen, Yi-Min, 2010. "The continuing debate on firm performance: A multilevel approach to the IT sectors of Taiwan and South Korea," Journal of Business Research, Elsevier, vol. 63(5), pages 471-478, May.
    8. Kohls, Tobias & Mager, Ferdinand & Regele, Tobias, 2023. "Competitive advantage and firm, industry, and country effects: An asset pricing perspective," Journal of Economics and Business, Elsevier, vol. 127(C).
    9. Paul Geroski & Klaus Gugler, 2004. "Corporate growth convergence in Europe," Oxford Economic Papers, Oxford University Press, vol. 56(4), pages 597-620, October.
    10. Ketelhöhn, Niels W. & Quintanilla, Carlos, 2012. "Country effects on profitability: A multilevel approach using a sample of Central American firms," Journal of Business Research, Elsevier, vol. 65(12), pages 1767-1772.
    11. Arend, Richard J., 2009. "Industry effects and firm effects: No effect is an island," Journal of Business Research, Elsevier, vol. 62(6), pages 651-659, June.
    12. Kolias, Georgios D. & Dimelis, Sophia P. & Filios, Vasilios P., 2011. "An empirical analysis of inventory turnover behaviour in Greek retail sector: 2000-2005," International Journal of Production Economics, Elsevier, vol. 133(1), pages 143-153, September.
    13. Juan Carlos Bou & Albert Satorra, 2003. "The persistence of abnormal returns at industry and firm levels," Economics Working Papers 729, Department of Economics and Business, Universitat Pompeu Fabra.
    14. Emilie R. Feldman, 2021. "The corporate parenting advantage, revisited," Strategic Management Journal, Wiley Blackwell, vol. 42(1), pages 114-143, January.
    15. André Ribeiro Gonçalves & Rogério H Quintella, 2006. "The role of internal and external factors in the performance of brazilian companies and its evolution between 1990 and 2003," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 10(spe), pages 117-136.
    16. Leischnig, Alexander & Kasper-Brauer, Kati, 2016. "How to sell in diverse markets? A two-level approach to industry factors and selling factors for explaining firm profitability," Journal of Business Research, Elsevier, vol. 69(4), pages 1307-1313.
    17. Andonova, Veneta & Ruíz-Pava, Guillermo, 2016. "The role of industry factors and intangible assets in company performance in Colombia," Journal of Business Research, Elsevier, vol. 69(10), pages 4377-4384.
    18. Thorbjørn Knudsen & Daniel A. Levinthal & Sidney G. Winter, 2017. "Systematic Differences and Random Rates: Reconciling Gibrat’s Law with Firm Differences," Strategy Science, INFORMS, vol. 2(2), pages 111-120, June.
    19. Guangrui Guo, 2017. "Demystifying variance in performance: A longitudinal multilevel perspective," Strategic Management Journal, Wiley Blackwell, vol. 38(6), pages 1327-1342, June.
    20. Changhyun Kim & Richard A. Bettis, 2014. "Cash is surprisingly valuable as a strategic asset," Strategic Management Journal, Wiley Blackwell, vol. 35(13), pages 2053-2063, December.

    More about this item

    Keywords

    Contrôle de gestion; Outils de contrôle; Tableau de bord prospectif; Budget; Performance organisationnelle; Théorie de contingence; Théorie d’agence; Théorie de l’apprentissage organisationnel.; Management control; Control tools; Balanced Scorecard; Budget; Organizational performance; Contingency theory; Agency theory; Organizational learning theory.;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jaf:journl:v:12:y:2021:i:2:n:375. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Oussama Quentin Kasseh (email available below). General contact details of provider: https://edirc.repec.org/data/urredtn.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.