1. Faculty of Economics and Management University of Maroua Maroua Cameroon
2. Faculty of Economics and Management University of Yaoundé‐II Soa Cameroon
3. Faculty of Economics and Management University of Garoua Garoua Cameroon
4. Dschang School of Economics and Management University of Dschang Dschang Cameroon
5. World Bank Group Washington D.C. USA