A new public finances tool that has been adopted by the Cameroonian Customs authority led to a reforming of administrative processes. Quantitative indicators are not enough to indicate the level of ownership. By considering customs officials as a clearly defined social group, the ethnography of what is happening within the Customs Authority can examine the subjectivity of any changes. Ownership is a primarily intellectual process involving the acceptance or rejection of new truths. It can also be evaluated in terms of its impact on practices, such as bribery, which may place the goals of the institution at cross purposes with the individual desires of the civil servants of which it is composed.