First Author:   Boniface ngah Epo FSEG-University of Yaounde 2, Cameroon epongahb@yahoo.fr         Second Author: Marcel die Dama ESSEC-University of Douala, Cameroon donzoune@yahoo.fr         Third Author: Galex syrie Soh FSEG-University of Yaounde 2, Cameroon syriegalex@yahoo.fr