Cameroonian SME facing the challenge of its economic performance in a context of uncertainty over COVID-19 control

  • Iliassou Mouliom Ecole normale supérieure d'Enseignement Technique d’Ebolowa, University of Yaoundé I, Cameroon
  • Robert Wanda CAMES, University of Dschang, Cameroon
  • Abdou Wouoliyou Nsounfon Faculty of Medicine and Biomedical Sciences, University of Yaoundé I, Cameroon
Keywords: financial performance, SMEs, financial behavior, COVID-19


The uncertainty related to the lack of control over the extent of the perverse effects of the COVID-19 pandemic on a global scale has pushed the State of Cameroon to act with prudence, action and efficiency in order to ensure its population and its economy a better response possible. Indeed, no one can feel safe from the current misdeeds of this pandemic which, in addition to the many other daily constraints that already hamper our development, is weakening certain difficult social balances. This observation could not be otherwise when we know that at the managerial level, certain leaders are confronted with numerous difficulties of mastering and of current justification of the abnormal evolution of certain instruments of assessment of the performance of their companies and which serve as a guide to assess their state of health and their level of positioning in the market. These instruments, which are just as useful for SMEs, real links in the development of the Cameroonian economy, can be understood either from the angle of financial orientations and the impact of the industry or from the angle of resources and skills mobilized. In any case, companies generally have two main sources of instruments to assess their performance. Externally, this concerns the impact of the business sector to which it belongs and internally the distinctive skills which encompass all of the associated assets on a quasi-permanent basis. The objective of this article is therefore to highlight the factors for assessing the performance of Cameroonian SMEs in the light of the current context of uncertainty regarding the control of COVID-19. The hypothetico-deductive approach and the maximum likelihood method are used. The result obtained leads to the rejection of any link of influence between the city of location and the gross operating surplus, turnover and operating profit achieved contrary to the year of activity of Cameroonian SMEs.


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How to Cite
Mouliom, I., Wanda, R., & Nsounfon, A. W. (2021). Cameroonian SME facing the challenge of its economic performance in a context of uncertainty over COVID-19 control. International Journal of Accounting, Finance, Auditing, Management and Economics, 2(1), 219-232.