Stewardship Accounting Practice by Government Ministries in Cameroon

摘要

The study examined the practice of stewardship accounting by Government Ministries in Cameroon. It investigated how inclusive budget planning, timely budget execution, stringent budget control, and resolute scrutiny of government financial statements, affect the government stewardship accounting practice. To archive this, primary data collected from members of parliament were analysed, and regressed using the Ordinary Least Squares technique. The empirical results therefrom were of positive and statistical significance. They revealed that stringent budget control, and resolute scrutiny of government financial reports, significantly improve the practice of stewardship accounting in the Government Ministries. It was recommended that the government of Cameroon should frankly facilitate the participation of parliamentarians, civil society organisations, advocacy groups, and the citizens, in the budget preparation and execution processes. Such sincere participation invokes debates on problematic trade-offs and opportunity costs which are crucial in improving the wellbeing of Cameroonians. It was further recommended that parliamentarians should effectively play their role as representatives of the Cameroonian people, not withstanding their political inclinations. Consequently, they will not falter in their responsibility to resolutely scrutinise and authorise the budgets, and hold the Government and its Ministries fully accountable. The last recommendation was that Article 66 of the Cameroon Constitution (lying dormant since 2006) be put into practice. Article 66 provides for the declaration of assets by senior government officials, and others elected or appointed, at the beginning and at the end of their office tenures.