Institutional Effectiveness And Public Accountability: A Systemic Model Of External Control Of Public Finances In The Democratic Republic Of Congo

Alain TSHIBANGU KALOMBO

Abstract


La redevabilité constitue un pilier fondamental de la gouvernance financière publique, garantissant la transparence, la responsabilité et la bonne gestion des ressources publiques. Dans les pays en développement, notamment en République Démocratique du Congo (RDC), les organes supérieurs de contrôle des finances publiques, tels que la Cour des comptes, jouent un rôle stratégique dans la consolidation de l’État de droit et de la discipline budgétaire. Toutefois, leur efficacité reste confrontée à de multiples contraintes institutionnelles, organisationnelles et politiques. Cet article analyse dans quelle mesure l’efficacité de la Cour des comptes en RDC contribue au respect du principe de redevabilité. En mobilisant les cadres théoriques de la théorie de l’agence et de la gouvernance publique, l’étude met en évidence les déterminants de l’efficacité du contrôle externe et propose des pistes de réforme pour renforcer la redevabilité dans la gestion des finances publiques.

Keywords


redevabilité, Cour des comptes, finances publiques, gouvernance, RDC, contrôle externe.

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DOI: http://dx.doi.org/10.52155/ijpsat.v57.2.8133

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