First Author:   Brice Kamguia Faculty of economics and management, LAREFA, University of Dschang, Cameroon bricekamguiadj@yahoo.fr         Second Author: Désiré Avom Faculty of economics and management, CEREG, University of Yaoundé II Soa, Cameroon davom99@gmail.com         Third Author: Joseph Pasky Ngameni Faculty of economics and management, LAREFA, University of Dschang, Cameroon ngamenijoseph@gmail.com         http://