| Variables | Nature | sources |
| Number of civil servants (AE) | Input | Statistical Yearbook of the Ministry of Public Service of WAEMU countries |
| Equipment costs (FREQUIP) | Input | CBWAS and World Bank statistical yearbook |
| GDP growth rate (TCPIB) | Output | World Bank |
| Human Development Index (IDH) | Output | World Bank |
| Corruption control (CORR) | Determinant | World Bank |
| Government efficiency (EFGOUR) | Determinant | World Bank |
| Voice and Responsibility (VOIXRESP) | Determinant | World Bank |
| Average annual wage (SALMOY) | Determinant | Calculated |
| Population growth rate (TPOP) | Determinant | World Bank |
| Interaction of Wages and Corruption Control (CORR*SALMOY) | Determinant | Calculated |
| Square of Corruption control (CORR2) | Determinant | Calculated |
| Government efficiency square (EFGOUR2) | Determinant | Calculated |