First Author:   Arsène Aurelien Njamen Kengdo Faculty of Economics and Management, University of Dschang, Cameroon arsenekengdo@yahoo.fr         Second Author: Tii N. Nchofoung University of Dschang, Cameroon ntii12@yahoo.com         Third Author: Philemon Bonaventure Ntang Faculty of Economics and Management, University of Maroua, Cameroon ntang4u@yahoo.fr