Controle Et Performance Des Reseaux De Pme Camerounaises : Une Approche Transactionnelle

Nowadays, companies, and especially SMEs, are engaged in fierce competition. One of the solutions to this strong competition is for these companies to reduce the number of potential suppliers and to establish strategic partnership relationships. This is how a networked organization allows them to be more flexible and better able to adapt to this environment. Research, however, reveals a very weak life experience of business networks. The objectives of this work are to present the control in the transactional approach within SME networks, to check whether it can explain the performance of these SMEs. From an observation of 54 Cameroonian SMEs in the manufacturing and logistics sectors, it is clear that among the tools of the transactional control mode, contracts less than six months are the most used and these negatively influence the performance of network SMEs. This important use of contracts of less than six months may be due to non-compliance with the terms of the contract by the partners, legal and judicial insecurity which leads the partners to evaluate first the performance of a contract less than six months, before moving on to another contract

PERCEPTION DES ENJEUX DU CONTROLE DE GESTION DANS LES MUNICIPALITES AU CAMEROUN : UNE APPROCHE PAR LE CADRE THEORIQUE DE L’ACTEUR STRATEGIQUE ?

This study aims to understand the games of key actors developed and the strategies adopted during the introduction of management control in LRAs by mobilising the theoretical framework of the strategic actor. Three cases choice on a reasoned basis allowed us to carry out the qualitative exploration by collecting data through semi-structured interviews which was associated with documentary research. After their complete transcription, the lexical content analysis method made it possible to process the textual data. As for the descriptive analysis, it was carried out using the Nvivo 12.0 software. The results lead to the conclusion that the socio-political resistance to the proper conduct of management control is due to the Mayor, authorising officer of the municipal budget, contrary to a certain idea that pointed the finger rather at other key control actors in these public organisations (General Secretary, Municipal Taxes Collector, Financial Controller, etc.). On the contrary, the latter adopt specific defensive strategies and consider rather important the establishment of management control within the municipality, notwithstanding the fact that the holder of the power of decision and its implementation or not is the Mayor.