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The sustainability of organizations lies in the transformation of constraints into opportunities. The sustainability of ROSCAs is at the center of the contingency of the environment. The objective of this article is to analyze the effects of contingency that can promote the sustainability of ROSCAs through adaptation and flexibility. The study focuses on three types of ROSCAs: ethnic ROSCAs, family ROSCAs and business ROSCAs. The empirical method is based on a qualitative method based on a documentary study and semi-directive interviews with the actors. The results of the study reveal that the sustainability of ROSCAs depends on the adaptation and flexibility that can promote the economic and social dimension.

Tax noncompliance is one of the biggest challenges faced by tax administrators when collecting tax revenues. Despite a series of punitive and coercive measures put in place by most governments including Cameroon, the phenomenon persists with billions of dollars lost every fiscal year. It is on this premise that this study examines the impact of tax education, tax policies and tax audit on the level of tax compliance in Fako Division of the Southwest Region of Cameroon. The research adopted a conclusive case study design supported by the philosophical underpinnings of positivism epistemology and objectivism ontology. Multistage sampling technique was used to source data from a sample of 307 participants using semi-structured questionnaires measured using the five-point Likert scales. Exploratory and confirmatory factor analyses were conducted to reduce the dimension of the data. Structural Equation Modeling (SEM) was used to test hypotheses. Results from the study revealed that there is significant statistical evidence to suggest that the existing tax policies in Fako Division has positive impact on the level of tax compliance with [µ = 0.00 < 0.05; β = 51%; α = 0.05]. Also, the study revealed that tax education has a negative statistical significant effect on tax compliance with [µ = 0.00 < 0.05; β = -18.5%; α = 0.05]. This implies that the more taxpayers are knowledgeable about the tax system, the more they are likely to fraud and default tax payments. It should be noted that the latent construct tax audit was rejected in the data cleaning process. This research, therefore, recommends that the government should improve on the tax policies and make it friendly and acceptable to a majority of taxpayers and that tax administrators should enforce civic education on the importance to respect tax laws by justifying the significance of taxes revenue as a source of funding for community development.

Human capital is the most valuable asset of any organisation; thus, the active role they play cannot be undervalued. Equipping these valued assets through training and development becomes crucial to guarantee job performance and competitiveness. Though extensive research has been conducted in this area, much is still left to be done especially in the case of Cameroon’s banking industry. To this effect, this study is aimed at modelling a framework based on the impact of training and development on employee performance in the case of the National Financial Credit Bank (NFCB) in Cameroon. Three specific objectives were established including: Orientation and onboarding training, soft and technical skills training, and product and service knowledge training on employee performance. A case study design was adopted and supported by the philosophical underpins of positivism epistemology and objectivism ontology. Relevant data was sourced through questionnaire survey distributed to a target population of one hundred (100) employees of the NFC Bank in the centre region of Cameroon. Data was analysed using the Structured Equation Model (SEM) with all specifications observed. The study revealed that there is insignificant statistical evidence to suggest that orientation and onboarding training affects employees’ performance. It was also noted that soft and technical skills training and product and service training all have significant positive statistical impacts on employees’ performance. This study concludes that companies with management policies on soft and technical skills development and product and service knowledge training have higher chances to improve performance.

This study seeks to investigate the effects of e-marketing both directly and indirectly on the performance of SMEs. The study is a systematic literature review conducted using meta-analysis. In the end, 24 articles comprised reports, conference papers, and journal articles were systematically reviewed with the intension of answering two research questions; what effects do e-marketing have on the return of SMEs? And Other than return, what other benefits does E-marketing have on SMEs? The research concluded that, e-marketing increases the return of the business by maximizing its sales and minimizing its cost. It further concluded that e-marketing helps in the growth of SMEs by increased its productivity and giving it a comparative advantage over its competitors and large firms

The survival of SMEs is a crucial commitment for the attainment of economic emergence by 2035. However, the sustainability of majority of SMEs has been highly critical as they are confronted by disparate challenges. To this effect, this study seeks to model a survival framework of SMEs in Cameroon. The proposed model is developed based on the philosophical underpins of interpretivism epistemological and subjectivism ontology. A composition of ten focus group (10) consisting of fifty (50) SMEs operators’ was purposively sampled and data for the analysis was gotten through in-depth interview technique. The analysis of qualitative data was completed using the provisions of grounded theory approach to achieve theoretical saturation through open, axial and selective coding processes. The study revealed that high taxes are the major impediment to the success of SMEs. However, other evolving reasons include: lack of management skills, poor leadership abilities and insufficient assets. The study further identified proposed survival strategy for SMEs which constitute an integration of both financial resources and appropriate composition of management skills. The study concludes that survival cannot be guaranteed if these variables are treated in isolation. However, specific attention to the survival strategy include: taxes reduction, availability of credit facilities and development of managerial capacity of SMEs operators. Based on these outcomes, the study suggests that government should reduce taxes and ease financial credits to SMEs as survival strategies.