"Comptables publics -- Responsabilit\u00E9 professionnelle" . . "La responsabilit\u00E9 des ordonnateurs dans le syst\u00E8me financier public contemporain, \u00E9tude compar\u00E9e des droits camerounais et fran\u00E7ais" . . "La responsabilit\u00E9 des ordonnateurs dans le syst\u00E8me financier public contemporain, \u00E9tude compar\u00E9e des droits camerounais et fran\u00E7ais" . . "Gestionnaires publics" . . "Text" . "Finances publiques -- Contr\u00F4le -- Cameroun -- France" . "Th\u00E8ses et \u00E9crits acad\u00E9miques" . . "2019" . "France" . . "Finances publiques -- Contr\u00F4le -- France" . "Finances publiques -- Cameroun" . . "La responsabilit\u00E9 des ordonnateurs des cr\u00E9dits publics dans le syst\u00E8me financier contemporain, \u00E9tude des droits camerounais et fran\u00E7ais" . . "Responsabilit\u00E9" . "The responsibility of authorizing officers within contemporary public financial systems, a comparative study of the Cameroonian and French legal systems" . "Comme la France, le Cameroun a h\u00E9rit\u00E9 du syst\u00E8me dit de \u00AB budget de moyens\u00BB qui met l\u2019accent sur la r\u00E9gularit\u00E9 juridique dans la gestion des finances publiques. Des r\u00E9formes engag\u00E9es au cours de la d\u00E9cennie 2000, r\u00E9orientent leurs syst\u00E8mes financiers vers la recherche de performance de la d\u00E9pense publique. En se fondant sur une approche globale des innovations introduites dans le droit public financier des syst\u00E8mes consid\u00E9r\u00E9s, ce travail tente de d\u00E9montrer que la responsabilit\u00E9 des ordonnateurs, certes de nature et d\u2019effectivit\u00E9 variables, ne r\u00E9pond plus uniquement \u00E0 une logique juridique fond\u00E9e sur le respect des r\u00E8gles de droit, mais davantage \u00E0 une logique manag\u00E9riale guid\u00E9e par la recherche de la performance sur la base d\u2019objectifs \u00E9tablis et de r\u00E9sultats mesurables. Le projet se structure en deux phases. D\u2019une part, la faute sanctionnable, quis\u2019appr\u00E9cie au regard des obligations qui incombent \u00E0 l\u2019ordonnateur, est tourn\u00E9e vers la pr\u00E9occupation de la r\u00E9gularit\u00E9 juridique. D\u2019autre part, cette pr\u00E9occupation ne prend pas en compte l\u2019exigence de performance, qui est \u00E0 la base de la loi organique relative aux lois des finances." . "Finances publiques -- France" . "Finances publiques -- Cameroun -- France" . . . "Performance publiques" . "Finances publiques -- Contr\u00F4le -- Cameroun" . . "Ordonnateurs" . "Contentieux financier" . . . . . . "Cameroun -- France" . "Cameroun" . . . . . "Just like France, Cameroon inherited what is known as the \\\"budget by means\\\"system which places emphasis on legal regularity in the management of public finances. However, reforms initiated in the 2000s, gave a fresh orientation to their financial systems by focusing more towards the search for the performance of public expenditure. Based on a global approach to the innovations introduced in the public financial law of the systems under consideration, this work attempts to demonstrate that the responsibility of the authorizing officers, although with some variances as to its nature and effectiveness, no longer only responds to a legallogic based on the respect of the rules of law, but more to a managerial logic guided by the search for performance on the basis of established objectives and measurable results. The project is structured in two phases. On the one hand, the reprehensible fault, which is assessed in the light of the obligations incumbent on the authorizing officer, is directed towards the preoccupation with legal regularity. On the other hand, this concern does not take into account the performance requirement, which is the basis of the organic law bearing on finance laws." .