Bon nombre d\u2019entreprises publiques au Burkina Faso enregistrent des contre-performances. Selon la Banque mondiale, les entreprises publiques burkinab\u00e8 sont confront\u00e9es \u00e0 des d\u00e9fis tels que des probl\u00e8mes de gouvernance, une faible productivit\u00e9, des co\u00fbts \u00e9lev\u00e9s et une concurrence accrue des entreprises priv\u00e9es. Les principes de gouvernance d\u2019entreprise de l\u2019OCDE, internalis\u00e9s dans la r\u00e8glementation burkinab\u00e8, semblent pourtant indiquer la volont\u00e9 politique de favoriser l\u2019efficience \u00e9conomique, une croissance durable et la stabilit\u00e9 financi\u00e8re de ces entreprises. Cependant, quoique l\u2019on constate une corr\u00e9lation tendancielle entre le r\u00e9sultat net et le chiffre d\u2019affaires (CA) des soci\u00e9t\u00e9s d\u2019Etat (SE) ces dix derni\u00e8res ann\u00e9es, le r\u00e9sultat repr\u00e9sente presque constamment 6% du CA mettant ainsi en relief des fortes consommations interm\u00e9diaires. Ces observations permettent d\u2019affirmer que la ma\u00eetrise des charges de fonctionnement desdites entreprises reste une pr\u00e9occupation majeure pour garantir leur viabilit\u00e9 \u00e9conomique.<\/p>\n
L\u2019objectif de cet article est de proc\u00e9der \u00e0 une \u00e9valuation de la gouvernance des soci\u00e9t\u00e9s d\u2019Etat burkinab\u00e8 conform\u00e9ment aux principes de la redevabilit\u00e9, du contr\u00f4le et de l\u2019autonomie. A partir d\u2019une approche m\u00e9thodologique qualitative, nous identifions des variables explicatives de ces trois dimensions avant d\u2019\u00e9valuer la gouvernance des SE. Les donn\u00e9es collect\u00e9es des rapports sont ensuite compl\u00e9t\u00e9es des entretiens et analys\u00e9es selon la technique de score de gouvernance. Il en ressort que les SE qui disposent d\u2019un conseil d\u2019administration actif et dont le contr\u00f4le de gestion est effectif produisent de r\u00e9sultats performants. Toutefois, des SE affichent un bon score de gouvernance alors qu\u2019elles sont en de\u00e7\u00e0 de leurs potentiels. Cela s\u2019explique par les insuffisances au niveau de la dimension autonomie notamment le pilotage de la performance et au niveau de la dimension contr\u00f4le surtout le management du risque. Des outils cl\u00e9s favorisant la gouvernance devront \u00eatre inscrites dans la pratique des SE.<\/p>\n
Mots cl\u00e9s :<\/strong> entreprise publique, gouvernance d\u2019entreprise, performance durable, obligation de service public, \u00e9valuation de la gouvernance.<\/p>\n Many public companies in Burkina Faso are recording poor performance. According to the World Bank, Burkinabe public enterprises face challenges such as governance problems, low productivity, high costs and increased competition from private companies. The OECD’s corporate governance principles, internalized in Burkinabe regulations, nevertheless seem to indicate the political will to promote economic efficiency, sustainable growth and the financial stability of these companies. However, although we note a trend correlation between the net result and the turnover (turnover) of state companies (SE) over the last ten years, the result almost constantly represents 6% of the turnover, thus highlighting high intermediate consumption. These observations allow us to affirm that controlling the operating costs of these companies remains a major concern to guarantee their economic viability.<\/p>\n The objective of this article is to carry out an evaluation of the governance of Burkinabe state companies in accordance with the principles of accountability, control and autonomy. Using a qualitative methodological approach, we identify explanatory variables of these three dimensions before evaluating the governance of SEs. The data collected from the reports is then supplemented with interviews and analyzed using the governance score technique. It appears that SEs which have an active board of directors and whose management control is effective produce efficient results. However, SEs display a good governance score even though they fall short of their potential. This is explained by the inadequacies in the autonomy dimension, particularly performance management, and in the control dimension, especially risk management. Key tools promoting governance must be included in the practice of SEs.<\/p>\n Keywords :<\/strong> public enterprise, corporate governance, sustainable performance, public service obligation, governance assessment.<\/p>\n Auteur(s)<\/strong>\u00a0:\u00a0Edouard BOUDA<\/a> Publi\u00e9 dans\u00a0<\/strong>\u00a0\u00a0Journal des sciences sociales et de l\u2019ing\u00e9nierie<\/a>\u00a0,\u00a0\u00a0Volume 36<\/a>\u00a0\u00a0,\u00a0\u00a0<\/em>num\u00e9ro 3<\/a> <\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" Abstract [FR] Bon nombre d\u2019entreprises publiques au Burkina Faso enregistrent des contre-performances. Selon la Banque mondiale, les entreprises publiques burkinab\u00e8 sont confront\u00e9es \u00e0 des d\u00e9fis tels que des probl\u00e8mes de gouvernance, une faible productivit\u00e9, des co\u00fbts \u00e9lev\u00e9s et une concurrence accrue des entreprises priv\u00e9es. Les principes de gouvernance d\u2019entreprise de l\u2019OCDE, internalis\u00e9s dans la r\u00e8glementation…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[174,177,56,220,236,36,12],"tags":[251],"class_list":["post-3551","post","type-post","status-publish","format-standard","hentry","category-article","category-jsse","category-law","category-rjsse-volume-36","category-rufso-rjsse-volume-36-issue-3","category-management-sciences","category-social-sciences","tag-edouard-bouda"],"_links":{"self":[{"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/posts\/3551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/comments?post=3551"}],"version-history":[{"count":2,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/posts\/3551\/revisions"}],"predecessor-version":[{"id":3554,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/posts\/3551\/revisions\/3554"}],"wp:attachment":[{"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/media?parent=3551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/categories?post=3551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/tags?post=3551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nAbstract [EN]<\/strong><\/h4>\n
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\nTitre<\/strong>: Analyse des d\u00e9terminants de la gouvernance des soci\u00e9t\u00e9s d\u2019\u00e9tat au Burkina Faso
\n<\/strong><\/p>\n
\nE-mail<\/strong> :edbouda@yahoo.fr<\/p>\n
\ndoi<\/strong>\u00a0:\u00a010.55272\/rufso.rjsse<\/a>
\n<\/em><\/p>\nT\u00e9l\u00e9charger en PDF<\/a><\/strong><\/h3>\n