Companies In Cameroon Research Articles

Ishikawa Diagram, Gray Numbers and Pareto Principle for the Analysis of the Causes of WEEE Production in Cameroon: Case of SMEs Implementing ISO 14001:2015

The issue of Waste from Electrical and Electronic Equipment (WEEE) in Africa lacks a concrete answer at present. This study aimed to provide an integrated approach using qualitative and quantitative research methods based on the 80/20 principle and the grey system theory, in order to address the uncertainty in the existing literature. First, through a qualitative approach, the authors analysed the environment for the management of WEEE by eight companies in Cameroon, through a literature review and observations made in the field under the framework of the ISO 14001:2015 standard. Then, the weights of the selected cause of the WEEE using grey system theory were proposed and applied, combining the findings from both the qualitative and quantitative methods. Based on the data obtained through the analysis, the research results indicate that the assessed Cameroonian companies dealing with WEEE management can implement measures to reduce WEEE.

Stakes and Challenges of Sino-Cameroon Agriculture Cooperation 2008 -2023

Sino-Cameroon Agriculture cooperation has been the engine of Agricultural development especially in the rural communities in Cameroon where china seek for vast tracts of land for agricultural investments. The recent increase in food prices and the high demand for agricultural products in Cameroon and its neighbouring countries have created a scenario for China to invest in agriculture in Cameroon in order to meet the demand in the national and international scene. This opens a lacuna for Chinese companies to sign concessions with the Cameroon government to acquire vast hectares of land for large scale agricultural investments. Chinese companies in Cameroon have been involved in the cultivation of Rice, Maize, Cassava and many other products in order to meet the national and international demands. These companies have acquired vacant and unproductive land in Cameroon for foreign direct investments especially in the locality of Nanga Eboko and santchou.This paper seeks to examine the contributions of the Sino- Cameroon agriculture in the development of Cameroon. A qualitative research protocol was explore to understand the paradigms of the Sino- Cameroon agriculture in Cameroon in strengthening the Sino – Cameroon Cooperation and to meet the high demand of agricultural products. The results portrays that the Sino-Cameroon agriculture cooperation has contributed a great deal to solve the problem of food insecurity in Cameroon. Mechanised agriculture has also been promoted in Cameroon through these ventures which have greatly contributed in the high production of agricultural products to solve the national and international concerns. However large scale land concessions for agricultural investments have affected the rural population that depends of land for their livelihood. This paper therefore makes prospects on revisiting the long term land concessions for agricultural investments and implementing diverse techniques in order to ensure a sustainable and win- win cooperation.

AUDIT COMMITTEE CHARACTERISTICS AND FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN CAMEROON

This study examines audit committee characteristics and financial performance of manufacturing companies in Cameroon. The study adopted ex-post facto research design. The population consisted of the 133 manufacturing companies in Cameroon. A sample of 20 companies was used and data collected from secondary sources within the period 2013 to 2022. The data were analysed with the aid of a panel regression analysis. The results showed that audit committee size, expertise, and independence all positively affect financial performance proxy by return on assets, net profit margin and Tobins Q. the study recommends that manufacturing companies should make an effort to add an audit committee that is more educationally diverse and inclusive. This opens up the possibility of doing more risk assessments because audit committee members who are also knowledgeable in accounting have established precedents for better risk assessment and asset management for improved operational performance. Manufacturing firms should strictly abide by the corporate governance guidelines promoted regarding the number of audit committee members, as it has been demonstrated that the more members, the more effective resources in terms of independence and expertise to facilitate an effective audit function disposition for efficient business decisions that will favorably affect financial performance. In maintaining the required number of audit members, manufacturing businesses should always include an equal number of shareholders and managements representatives. This will lead to the formation of an unbiased audit committee that is fair and free from outside interference.

Thermodynamic and economic assessment of two-stage series organic Rankine cycle (TSORC) and regenerative TSORC (R-TSORC) for a solar project in hot, non-temperate climate

This paper provides a thermodynamic and economic assessment of two-stage series organic Rankine cycle (TSORC) and regenerative TSORC (R-TSORC) for a solar project in hot, non-temperate climate. The objective thermodynamic parameters include the net power output (Pnet), the thermal efficiency (ηth) and exergy efficiency (ηex), while the objective economic parameters include the electricity production cost (EPC), the payback period (PBP) and the rate of return on investment (ROROI). The total length of the receiver tube has been also considered as objective parameter. The two solar ORCs were compared on the basis of the same thermal potential generated by the solar system. The results show that, for the same thermal potential of energy source, the R-TSORC requires more mass flow rate of heat transfer fluid, but with a total length of receiver tube less than the TSORC. However, the Pnet, ηth, ηex, EPC, PBP and ROROI of R-TSORC are more competitive than those of the TSORC. In addition, it was found that the EPC of R-TSORC is lower than the electricity self-generation costs for industrial companies in Cameroon. Therefore, the R-TSORC can be effectively exploited in the micro solar plants of hot, non-temperate regions where the electricity issues remain problematic.

Corporate Governance Mechanisms and the Quality of Financial Reporting: An Empirical Study of Public Limited Companies in Cameroon

Corporate Governance Mechanisms and the Quality of Financial Reporting: An Empirical Study of Public Limited Companies in Cameroon

Does innovation matter for firm’s financial inclusion? Evidence from Enterprise Surveys in Cameroon

This study aims at evaluating the impacts of innovation on financial inclusion in Cameroon. This specifically involves evaluating the effects of innovation on access, availability, use and the composite index of financial inclusion of companies in Cameroon. To achieve these goals, we used data from the World Bank (Enterprise Survey) from a survey of 361 manufacturing and service companies in 2016. Using the probit model, several results were obtained. (i) The more the company’s new products or services are new to its main market, and the more it invests in Research & Development activities, the more access it has to financial services; (ii) the more the company invests in Research & Development, the more it has overdraft or overdraft facilities; (iii) the more a company invests in Research & Development, the more it is financially included. Thus, we can recommend to Cameroonian companies to invest more in Research & Development in order to benefit from financial services from financial institutions.

Government Control and Supervision of Motor Vehicle Insurance Companies in Cameroon: An Appraisal of the Cima Code

The increasing number of victims of automobile accidents has created in every country an urgent social problem. The government’s interest is aroused here since insurance touches the economy much. That is the more reason why government regulates the activities of insurers in order to guarantee a sound economic environment and to protect the interest of policyholders. This control is exhibited by way of preventive, concurrent and final controls extended to the place of business and subsidiaries. The objective of this paper is therefore to examine the extent of government control and supervision of motor vehicle insurance company in Cameroon, its compliance with the CIMA Code and challenges faced. To achieve this objective, the paper adopts a methodology which is doctrinal consisting of primary and secondary data. The findings reveal that though measures have been put in place in compliance with the provisions of the CIMA Code to regulate the activities of motor vehicle insurance companies, the intentions of the legislator have not been reached as it is fraught with challenges. Considering that insurance contracts are contracts of adhesion par excellence, it is recommended that the government should step up measures to better protect the parties involved in the contract as well as ensure that parties perform their obligations

External Audit Quality and Value Creation: What Relationship in the Cameroonian Context

A financial statement audit is an essential tool for reducing information asymmetry and maintaining an efficient market environment. However, if the audit strives to improve financial performance, there must be credibility and reliability. This research verifies the link between external audit quality and value creation while controlling for other exogenous factors (the size and age of the firm). Given that most research on this relationship has been carried in the context of developed countries and much more on listed companies, this study adopts a new approach to investigate the contribution of external audit in improving the value creation by unlisted companies like Cameroon. The audit quality was captured by the competence and the independence of the auditor. The creation of value is measured by the evolution of turnover and net income. Using the logistic regression analysis on data collected on a sample of 97 public limited companies in Cameroon, it is proved that audit quality has a positive and significant influence on value creation. Belonging to the Big Four, providing services other than external audit and the evolution of audit fees have no significant impact on value creation. As control variables, the company’s size does not explain value creation, but the firm’s age does. It is recommended that the management hire a competent auditor who respects the steps of the audit process to create more value. Due to the importance of having a high-quality audit, further studies should explore other external audit quality variables such as co-auditing, adherence to the audit timetable, and the time allowed for audit assignments.

Determinants of Reluctance to Initial Public Offering in Cameroonian Financial Market

The main objective of this study was to identify the specific characteristics of companies in Cameroon and to highlight the factors that explain their reluctance to be listed on the stock market. Thus, in order to build the state of the art appropriate to this objective, we had to follow three lines of investigation: the theories related to the listing of firms on the stock market, their specific characteristics, and the cross-fertilization of these two fields. On the basis of the literature, four explanatory hypotheses were deduced: they are related to the shareholding structure of firms, to the financial characteristics, to the size of the firm and to the socio-demographic characteristics of the managers. To test these hypotheses, a survey was conducted among 40 SAs in the city of Douala. The data was processed with the SPSS 20 software and we used flat sorting, cross-sorting, pearson correlation test as well as linear regression. This methodology allowed us to obtain the results according to which the family and filial character and the size of the company are mainly the factors of reluctance of the listing on the stock exchange on the one hand, and the behavioral factors of the company managers, in particular the level of education and the experience on the other hand.

Antecedents of customer loyalty in mobile telecommunication companies in Cameroon

The mobile telecommunication (telecom) sector has become the basic source of information nowadays, especially in Cameroon. It is used to transfer and deliver information through voice, video, data, graphics, and more at perpetually increasing speeds. The quality of mobile services does not only impact the attraction of new customers but also to maintain the existing ones. The study uses relationship marketing theory and a quantitative and cross-sectional method with 200 respondents. Information was obtained from users of MTN and Orange mobile telecommunication networks. The analyses were done using SPSS version 20. Tangibility, reliability, and assurance dimensions of staff service quality showed a positive relationship with customer loyalty in mobile telecom companies in Cameroon. The findings also highlight the influence of service quality dimensions on customer loyalty in the mobile telecom companies of the country.

Why do companies in Cameroon resist to be financed through the financial market?

This paper aims at explaining why in a context characterized by a huge need for financing, managers are still reluctant to an Initial Public Offering. For that purpose, the data are collected from 42 companies, through a questionnaire. A Principal Component Analysis supplemented by an estimation, were used. The results show that managers have a positive perception of the stock market, but consider very high the associated costs. They also reveal a weak financial culture and the unfavorable business environment.

Le logiciel sage Saari à l’épicentre du système d’information des entreprises au Cameroun : une culture comptable perçue à travers le modèle de l’acceptation technologique

The objective of this paper was to verify whether the profile of the entity, the profile of the account preparer and the perceived profile of the wise Saari management software allow each, as far as he is concerned, the daily use of the wise Saari management in companies in Cameroon. The problem arises in that out of thirty companies observed in the field as a prelude to this study, we found that all of them (100%) have actually installed the wise Saari management software at home but only do not use enough of this for the production of information and the management of the entity. To meet the verification objective, we opted for the positivist posture, for the hypothetico-deductive reasoning, for the quantitative approach, for a non-probability sampling method. We therefore used data collected by questionnaire on a sample of 34 companies in Cameroon. At the end of the descriptive analysis, the chi-square test of independence and the binary logistic regression which are indeed tests that we have retained for data processing using the SPSS data analysis software, we retain that 52.9% of the companies studied are from the trade sector, 26.5% from the industrial sector and 20.6% from the service sector and that the more the management of the company is decentralized, the higher the level of education and As the experience of a company's account preparer grows, the more perceived the usefulness and ease of use of wise software, the more likely it is that the company will actually adopt wise Saari. JEL Classification : M40, L86 Paper type : Empirical research

Challenges Faced by Minority Shareholders in Commercial Companies in Cameroon: A Legal Analysis

The protection of minority shareholders in Cameroon is an ancient weakness recognized of plaguing the Cameroon commercial scene from the existence of the concept itself. The situation under English law was regulated by the received English law under the Common law regime. This application was by virtue of section 11 of the Southern Cameroon High Court Law (SCHCL) of 1955. What upheld in Nigeria was hitherto applied in the then West Cameroon since it was administered as an integral part of Nigeria. In French Cameroon, the received business laws from France were applicable. These laws were relevant within the territory until later appealed with the coming of the Organisation for the Harmonisation of Business Laws in Africa known by its French acronym OHADA. Those earlier laws accorded very little attention to protection of the minority shareholders in commercial companies. That was due to slow commercial development at that moment. The ensuing results of this research reveals that, the raison d’etre of low performance of some companies in Cameroon, is due to the fact that, there has been inadequate measures as well as ineffective Implementation of the laws regulating the protection of minority shareholders owing to the fact that there exist several challenges and difficulties in the Implementation of these laws. The challenges faced by the minority have worsened because even the protection provided by the laws is difficult to implement and at times very expensive to undertake, reducing the shareholders’ proprietary rights. In all these, this paper has proffered recommendations that ameliorate the conditions of minority shareholders in commercial companies if taken into consideration.

Antecedents of Customer Loyalty (CL) in the Mobile Telecommunication Companies in Cameroon

The mobile telecommunication (telecom) sector has become the basic source of information now-a-days especially in Cameroon. It is used to transfer and deliver information through voice, video, data, graphics, and more at perpetually increasing speeds. The quality of mobile services does not only impact the attraction of new customers but also to maintain the existing ones. The study uses relationship marketing theory and a quantitative and cross-sectional method with 200 respondents. Information was obtained from users of MTN and Orange mobile telecommunication networks. The analyses were done using SPSS version 20. Tangibility, reliability, and assurance dimensions of staff service quality showed a positive relationship with customer loyalty in mobile telecom companies in Cameroon. The findings also highlight the influence of service quality dimensions on customer loyalty in the mobile telecom companies of the country. This study complements to extant literature by examining the influence of the five service quality dimensions; tangibility, reliability, assurance, responsiveness, and empathy on consumer loyalty or retention in the mobile telecommunication companies in Cameroon.

Environmental Cost Accounting Implications on Timber Company Productivity in Cameroon

Cameroon like many countries in the world pursues the achievement of sustainable development, positive relationship with the community, and effective and efficient environmental conservation activities. Organisations are expected to identify and incorporate costs of safeguarding the environment into their financial statements. The objective of this study was to identify the implications of some environmental costs prevention variables on the productivity of timber production companies in Cameroon. Specifically, it examined the effect of cost accounting for pollution prevention, global environmental conservation, and resource recycle on the output of timber companies. Through a survey, data was collected and analysed using the Ordinary Least Square (OLS) estimation technique. The empirical results revealed that it is cost-saving and profitable to carry out cost accounting for pollution prevention, contribution to global environmental conservation, and resource recycling by environmental stakeholders. An increase in the cost accounting for any of these independent variables significantly improves the productivity of timber companies, since a more work-friendly environment is created for optimum production than if these costs were not accounted for. All environmental stakeholders should be adequately sensitised by the government and professional accounting bodies on the benefits accruing from incorporating realistic values of natural resources and the costs of environmental conservation in their financial records and statements. The government in its effort to make a realistic assessment of the income of the country should ensure that accountability is given for both operational contributions and operational impact on the environment.

Human Resources Management and HR Marketing within Electricity Companies in Cameroon

Human Resources Management and HR Marketing within Electricity Companies in Cameroon

Why do Logging Firms Reject Environmental Labeling in Central Africa? A Case Study of Forest Certification in Cameroon

This article aims to understand why extractive firms in the industrial logging industry in central Africa are reluctant to certify or label their activities. The methodology is based on three empirical case studies of logging companies in Cameroon: one opposed to certification and labeling (the model), the other is in the process of being certified (intermediate case) and the last is certified (negative case). The preferred option followed by this study was to avoid the copying of the first case by prospecting an intermediate case. The "negative" case permitted the model to be saturated. The comparative analysis of data collected highlighted some key obstacles to the commitment to environmental labeling: corruption, low turnover, high certification cost and the source of capital.

SUPPLY CHAIN QUALITY MANAGEMENT (SCQM) PRACTICES AND THE EFFECTS ON CUSTOMERS’ SATISFACTION IN THE BREWERY COMPANIES IN CAMEROON

Purpose: The heightening of competitive pressures has led companies to utilizing quality management practices through indirect competition. The brewery companies in Cameroon recently are noticing a wide variety of practices to this effect. This paper so sort to identify the supply chain quality management practices suitable for the brewery companies in Cameroon and also to examine their effects on customer satisfaction.
 Methodology: The study made use of a case study survey research design. The quest for originality and the desire to address issues particular to the brewery companies in Cameroon gave room for the use of primary data collected using a survey questionnaire. From a diverse population 200 customers of the four principal brewery companies in the South West Region participated in the study. The Cronbach’s Alpha was used to identify key constructs of supply chain quality management while the OLS technique was used to examine their effects on customer satisfaction.
 Results: The study found that the supply chain quality management practice suitable for the brewery companies in Cameroon were top management commitment, strategic supplier partnerships, customer relationship management, information sharing and continuous improvement and innovation. Further, top management commitment, strategic supplier partnerships, customer relationship management, continuous improvement and strategic supplier partnership were found to significantly affect customer satisfaction at 5% level of significance while information sharing was insignificant. Generally, 39.9% of variations in customer satisfaction were as a result of changes in supply chain quality management.
 Unique contribution to theory, policy and practice: The unique contribution to practice rest on clearly identifying the constructs of supply chain quality management suitable to the brewery companies in Cameroon. In relation to theory the study established a significant relationship between supply chain quality management and customer satisfaction and made policy recommendations for the implementation of top management commitment, customer relationship management, continuous improvement and strategic supplier partnership.

Impact du comportement des auditeurs sur la qualité de services offerts dans le cadre de leur mission : étude empirique menée dans le contexte camerounais

This article has two objectives. The first is to build an index of audit quality which can distinguish auditing firms carrying out a good quality auditing from those carrying out bad quality auditing. The second seeks to determine if there is a relationship between the behavior of the producers of opinion and the index quality of auditing built. To achieve these objectives, we use questionnaires to collect data on 60 auditing companies in Cameroon. The results of the application of factorial analysis (PCA), Pearson correlation and logistic regression to the data show that the quality of auditing is eroded in Cameroon because a large proportion of auditing firms carry out bad quality auditing (53,3%). We also find that this bad quality auditing is the result of the behavior of auditors (they work on the elements which they consider significant, they practice incompatibilities in the service, they do not respect the time budget, and lack experience).

Employee ownership in companies in Cameroon

PurposeThe purpose of this paper is to examine the impact of employee ownership (EO) on the creation of shareholders’ wealth in companies in Cameroon.Design/methodology/approachThe methodological approach adopted is hypothetical-deductive. The sample includes 89 companies, of which 31 practiced EO policy for at least ten years. Information used come from secondary data collected over the period 2008–2013 at the National Statistical Institute of Cameroon. These data were analyzed through a time series cross-sectional regression, corrected for any latent heteroskedasticity and serial auto-correlation.FindingsThe paper finds that the average level for participation of employee in the capital is 7.4 percent and the average wealth creation of shareholders is 26 percent of invested equity. However, this average rate of creation of shareholders’ wealth is higher in companies with EO (45 percent) than in conventional firms (16 percent). For the results of model estimates, the percentage of capital held by employees affect positively and significantly at 1 percent the return on equity. This study concludes that EO is a lever for creation of shareholders’ wealth in companies in Cameroon.Practical implicationsFindings of this research can serve as framework for reflection by politicians, managers and business leaders as they will have a strategic management tool capable of improving the social climate in companies and also promoting shareholders’ wealth creation. It is a formula that would allow them combining economic and social realities of organizations.Originality/valueNo similar review has been done before in Africa in general and Cameroon in particular. Study was carried out in a context where financial market is not developed.