[ Mécanismes internes de gouvernance dans les entreprises publiques camerounaises : évolution, caractéristiques et fonctionnement du conseil d’administration ]
Volume 20, Issue 4, July 2017, Pages 1233–1245
Désirée Ngomesse Njiké1 and Tyéri Tcheubeu2
1 Department of Accounting and Finance, UITF-V of University of Dschang, BP 134 Bandjoun, Cameroon
2 Department of Accounting and Finance, UITF-V of University of Dschang, BP 134 Bandjoun, Cameroon
Original language: French
Copyright © 2017 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
In term of governance, the Cameroonian law n° 99/016 of 22 December 1999 laying down the general statute for public institutions and para-public enterprises legitimizes the board of directors in its function of supervising the management of the directors. The main objective of this article is to evaluate the conformity of the boards of directors of Cameroonian public companies with respect to this law. From a sample of 37 companies, the authors argue that in practice, compagnies do not respect process of formal compliance with the regulatory provisions. State hegemony is the main characteristic of the boards of directors of public and parapublic sector companies in Cameroon, as many ministries and other public bodies may be involved in the appointment of directors and the functioning of the board. There is often strong political pressure, leading to the lack of respect for the provisions of the laws in force.
Author Keywords: Governance, Public and Parapublic Sector Enterprise, Law, Compliance, Board of Directors.
Volume 20, Issue 4, July 2017, Pages 1233–1245
Désirée Ngomesse Njiké1 and Tyéri Tcheubeu2
1 Department of Accounting and Finance, UITF-V of University of Dschang, BP 134 Bandjoun, Cameroon
2 Department of Accounting and Finance, UITF-V of University of Dschang, BP 134 Bandjoun, Cameroon
Original language: French
Copyright © 2017 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
In term of governance, the Cameroonian law n° 99/016 of 22 December 1999 laying down the general statute for public institutions and para-public enterprises legitimizes the board of directors in its function of supervising the management of the directors. The main objective of this article is to evaluate the conformity of the boards of directors of Cameroonian public companies with respect to this law. From a sample of 37 companies, the authors argue that in practice, compagnies do not respect process of formal compliance with the regulatory provisions. State hegemony is the main characteristic of the boards of directors of public and parapublic sector companies in Cameroon, as many ministries and other public bodies may be involved in the appointment of directors and the functioning of the board. There is often strong political pressure, leading to the lack of respect for the provisions of the laws in force.
Author Keywords: Governance, Public and Parapublic Sector Enterprise, Law, Compliance, Board of Directors.
Abstract: (french)
En matière de gouvernance, la loi camerounaise n° 99/016 du 22 décembre 1999 portant statut général des Etablissements publics et des Entreprises du secteur public et para public légitime le conseil d’administration (désormais CAd) dans sa fonction de contrôle de la gestion des dirigeants. Cet article a pour principal objectif de procéder à une évaluation de la mise en conformité des conseils d’administration des entreprises publiques camerounaises relativement à cette loi. A partir d’un échantillon de 37 entreprises, les auteurs avancent que dans la pratique, ces entreprises ne s’inscrivent pas dans une démarche réelle de respect formel des dispositions réglementaires. L’hégémonie de l’Etat constitue la principale caractéristique des conseils d’administration des entreprises du secteur public et parapublic au Cameroun car de nombreux ministères et d’autres instances publiques peuvent être concernés dans la désignation des administrateurs et le fonctionnement du conseil, et il est fréquent que de fortes pressions politiques s’exercent, induisant le peu de respect des dispositions de lois en vigueur.
Author Keywords: Gouvernance, Entreprise du Secteur Public et Parapublic, loi, conformité, Conseil d’administration.
How to Cite this Article
Désirée Ngomesse Njiké and Tyéri Tcheubeu, “Internal Mechanisms of governance in the Cameroonian public enterprises: evolution, characteristics and functioning of the board of Directors,” International Journal of Innovation and Applied Studies, vol. 20, no. 4, pp. 1233–1245, July 2017.
