Financial Audit and Performance of Primary Schools in the City of Ngaoundere
Keywords:
Financial Audit, Primary School, Teachers’ Performance, Pupils Academic PerformanceAbstract
This paper seeks to understand the contribution of the financial audit on the performance of primary schools in the city of Ngaoundere, in a context where we observe unprecedented discouragement among teachers and a drastic drop in the level of students. To realize the objective of the study, a survey was carried which involves six principals and 4 teachers in primary schools in the area. A qualitative approach was adopted and data were collected using a semi-directive interview guide to identify the contribution of financial audit on the performance of primary school teachers and its impact on the performance of primary school pupils. Data collected were analysed using the content analysis technique. The findings showed that financial audit would be welcome within the confines of primary establishments for the verification of financial practices. More so, the findings showed that proper financial audit would boost teachers’ morale, increase their performance, and improve on pupils’ academic performance.
References
1. Avenier, MJ. (1986). Complementarity and fragility of management research. Research note. GRASCE Aix-en-Province. pp 86-101.
2. Bressoux, P. (2002). Teacher strategies in interaction situations. Summary note for Cognition Program School and Cognitive Sciences. 231 P.
3. Dadje, HH (In press). Human resource management and student performance in primary schools in the city of Ngaoundéré . Cameroonian Review of Educational Sciences. No. 4.
4. Edmonds, R.R. (1979). Effective Schools for the Urban poor. Educational Leadership. 37. pp.15-24.
5. Gramling, A., Maletta, M. J. Schneider, A. and Church, B. K. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting Literature. Flight. 23.pp. 194-244.
6. Herrbach, O. (2000).) Audit quality, auditor behavior and the psychological contract. European Accounting Review. Vol.10, No.4. pp. 803-816.
7. (2007). A bad auditor: dependent and/or incompetent? Exploratory study of the grounds for condemning auditors in France. 28th Congress of the French-speaking Accounting Association, Poitiers.
8. Igalens, J. (2002). HRM: Principles, practices and critiques. Management and human resources management: strategies, actors and practices. [Seminar]. Proceedings of the national seminar, university campus. 25-41. Eduscol.education.fr/D003/
9. Kuete, JP. (2014). Decentralized local authorities in Cameroon. Collection of annotated texts. Cameroon Press and Publishing Society (SOPECAM).
10. Larré F. & Plassard JM., (2013). « Economic analysis of school performance levers ». Innovations 2013/2 (n°41). pp. 179-205. DOI 10.3917/inno.041.0179
11. Lazaar, I. (2023). Human Resources Audit: How to Conduct it with Methodology? P ayfit . https://payfit.com/fr/fiches-pratiques/audit-rh/
12. Létourneau, L. (2012). Management practices and mobilization of primary school teaching staff in the era of results-based management. [Thesis, University of Sherbrooke]. Savoirs.usherbrooke.ca.
13. Law No. 2004/017 of July 22, 2004 on the orientation of decentralization. 13P.
14. Mat Zain, M. & N. Subramaniam (2007). “Internal Auditor Perceptions on Audit Committee Interactions: A Qualitative Study in Malaysian Public Corporations”. Corporate Governance: An International Review. flight. 15, no. 5, pp. 894-908.
15. Mikol (1999). European. Accounting Review. Vol.10, No.4. pp. 803-816.
16. Miles, M. and Huberman, A.M. (1994). Qualitative Data Analysis. Wise. 2nd edition. IIEP.
17. Mons, N. (2004). Decentralization policies in education: international diversity, theoretical legitimations and empirical justifications. French Review of Pedagogy. Vol.146, 41-52.https://doi.org/10.3406.RFP.2004.3092.www.persee.fr/doc/rfp_0056-7807_2004 _NUM&'-_1_3092.
18. Murphy, J. (1991). - Restructuring Schools: Capturing and Assessing the Phenomena. New York: Teachers College Press, Columbia University. Lezotte (2006)
19. Ndoumba Ndoumba, DF (2023). Teaching policy and performance of secondary school teachers in the context of decentralization in Cameroon. Doctoral thesis. University of Yaoundé 1. Yaoundé 1. 483 p.
20. Ngoran, MB, Banfegha, VN and Willem, E. (2022). Champions of inclusive education: The positive exception of school principals in Cameroon. Project sheet 15. www.barriersfree.org .
21. Olama Olama (2021). Pedagogy and MINEDUB information. Public group.
22. Piot, C. (2001). Agency costs and audit quality: evidence from France. European Accounting Review. Vol 10. No. 3. pp. 461-499
23. General Report of the States General of Education (1995).
24. Régis, M. (2005). Behind, P. Human resource management in education: where is Europe? New teaching professions: where is Europe? French Review of Pedagogy. pp. 161-165.www.persee.fr.
25. St Pierre Marjolaine & Brunet, L. (2004). From decentralization to partnership, administration in the school environment. University of Quebec Press. Education-Research Collection.
26. Stake, R.E. (1994). Case Studies, in NK Denzin and YS Lincoln (Eds.). Strategies of Qualitative Inquiry. 2(4), 86-109.
27. Turley, S. & M. Zaman (2007). “Audit Committee Effectiveness: Informal Processes and Behavioral Effects”. Accounting, Auditing & Accountability Journal. flight. 20, no. 5, p. 765-788.
28. Yin, R. (1994). Case study Research: Design and Methods, Beverly Hills, CA. Sage Publications. 5 (2sd ed). 1994.
