The Effect of Accountability in Local Councils on the Management of Community Development Funds in Cameroon
ITUKA Walter BEKINDAKA¹, BELLO Pascal² and ELLE Narcisse³
¹ Department of Management Sciences, HTTTC Kumba, University of Buea
² Département de Sciences de Gestion, IUT, Université de Douala
³ Département de Techniques Economiques et de Gestion, ENSET, Université de Douala
Correspondence: ITUKA Walter BEKINDAKA,
Department of Management Sciences,
University of Buea, Email: ituka.walter@ubuea.cm
To Cite: ITUKA et al. (2026). The Effect of Accountability in Local Councils on the Management of Community Development Funds in Cameroon. Journal of Tertiary and Industrial Sciences, JTIS, 6(1), 53–68. https://doi.org/10.5281/zenodo.18680145
Submission Date: 15/12/2025 Acceptance Date: 02/02/2026
Abstract
Accountability is a cornerstone of effective public financial management, particularly at the local government level where development outcomes directly affect communities. This study assesses the effect of accountability of local councils in Cameroon in the management of community development funds. Accountability in this study is examined across four dimensions: financial reporting and disclosure, oversight and monitoring, participation and responsiveness, as well as sanctions and enforcement. Using a survey of 110 respondents, descriptive statistics and Pearson correlation analysis were employed to analyse accountability practices and their interrelationships. The findings reveal very strong and statistically significant positive correlation among all accountability dimensions and overall accountability perception (r = 0.895–0.979, p < 0.01), indicating that accountability in local councils is multidimensional and mutually reinforcing. However, despite the existence of accountability mechanisms, weaknesses remain in enforcement, public access to information, and citizen participation. The study concludes that accountability in local councils is more procedural than substantive, and recommends strengthening enforcement mechanisms, enhancing transparency of financial reports, and deepening community involvement to improve the management of community development funds.