INSTRUMENTATION OF MODERN TOOLS OF MANAGEMENT CONTROL BY CAMEROONIAN PUBLIC HOSPITALS

The aim of this article was to assess the extent to which modern tools of management control are used in Cameroon's public hospitals. The article main question being framed as follows: is modern management control a reality in Cameroonian hospitals? As such, we reviewed the literature on the implementation of management control in public hospitals. The methodological approach being the quantitative approach, we built a questionnaire as data collection tool. The questionnaire helped us to collect data which was analyzed using the SPSS and SmartPLS software for the purpose of longitudinal analyses and structural equation modeling respectively. The main result of this article states that Cameroon's public hospitals make good use of modern tools of management control. While the scores of the various indicators of all the axes of the balanced scorecard are high, only one indicator named “increased revenues” presents a fair but not so high coefficient.