Determinants of Effective Payroll Accounting Systems: Case of the Cameroon Public Sector

  • Samuel Tanjeh Mukah
  • Omenguele Rene Guy
Keywords: payroll computerisation, audit practices, payroll controls, ghost workers

Abstract

The main objective of the study was to examine the determinants of the effective public sector payroll accounting system in Cameroon. Four specific objectives were developed to assess the extent to which payroll audit practices, payroll computerisation, monitoring payroll controls, and payroll control environment determine the effectiveness of the public sector payroll accounting system. An exploratory research design was used. Data was drawn through a survey from a sample of 25 personnel of the Salaries and Pensions Department of the Ministry of Finance. The Ordinary Least Squares was used to do the analysis. The major findings were that payroll computerisation, payroll audit practice, and payroll monitoring positively and significantly affect the effectiveness of the public sector payroll accounting system in Cameroon. Consequently, the government of Cameroon should ensure periodic assessment of the public sector payroll computerisation system and act promptly to maintain, replace, or upgrade it; the payroll audit practices should be reactivated to carry out internal audits more purposefully to expose payroll errors and fraud in the course of their investigations; and that monitoring of payroll internal controls should be an operational activity by top level payroll personnel who should themselves demonstrate professional and exemplary character towards the maintenance of the system.
Published
2021-12-17
Section
Articles