International Journal of Accounting, Finance, Auditing, Management and Economics

Diversity Management in the Small and Medium Sized enterprises: A study applied in the Littoral Region of Cameroon

Enocent NTEMEN — 2024-04-10

SME in Cameroon is known as the “corner-stone” of the economy. At the same time, just as the troubling environment conditions the execution of their activities smoothly, so do they become resistant. This piece of work aims to assess the effects of diversity management on the SMEs in Cameroon. To guide ourselves towards achieving this objective, we asked the question, in what way does diversity management affect the SME? In our attempt to answer this question, we opted for a qualitative research approach with inductive reasoning. To be logical, our population of study is made of any SME mindless of its domain of activities within the littoral region of Cameroon and our sampled population is made up of the proprietors and/or the main human resource persons in these enterprises, making a total of six participants retained in this study due to saturation, thanks to the use of an interview guide for data collection; administered through face-to-face contact with the aid of an audio recorder. The collected data were analyzed manually based on thematic analysis. The results from the analysis show that : gender (100%), generational diversity (100%), ethnic and cultural diversity (100%), family status (60%), and inclusion of persons with disabilities (35%), are the main mechanisms of diversity management that are mostly practiced, and at the same time, they have different effects in the SME in Cameroon. This piece of work is limited only to sole SMEs in their domain of activity, which could lead to a multiplication of each case in a further study. To this effect, the different top resource persons in the SME should respect the stipulations of the Cameroon labor code against the practice of discrimination against workers, especially persons with disabilities. At the same time, the workers should be able to distinguish between the workplace and the areas of influence of their traditional titles, except in family-owned SMEs.

Keywords: Diversity, Management, SME

JEL Classification: I31

Type of paper: Empirical research

Perceived quality of the accounting information system in small and medium-sized enterprises in the North Kivu province in the Democratic Republic of Congo

Jacques KAMBALE KAVUTIRWA — 2024-04-10

This study aimed to analyze the perceived quality of the accounting information system (AIS) of small and medium-sized enterprises (SMEs) in urban areas in the province of North Kivu (Goma; Beni; Butembo), in the Democratic Republic of Congo. Based on the review of the empirical and theoretical literature on AIS from authors including Philippe Chapellier and Benoit Lavigne, who prove the least consideration of AIS as a management tool by certain SME managers, the first hypothesis formulated is that of the state poor AIS in the SMEs visited. The second hypothesis put forward is that of the positive and significant influence of the identity characteristics of SMEs and their managers (see table no.3) on the perception of the quality of the accounting information system. A mixed methodological approach was adopted. It was therefore a question of carrying out the exploratory and confirmatory factor analysis, to determine the influence of the characteristics of the manager and those of his SME on the perception of the quality of the available AIS used. After processing the data on SPSS.23 and LISREL for student 8.80, interpretation and discussion of the results obtained based on the data provided by 618 SME managers and the interview carried out with some SME managers grouped into 12 focuses including 5 to 10 managers per focus for 4 focuses per city, the first hypothesis is confirmed; while the second is partially confirmed given that all the identity characteristics of SMEs and their managers do not significantly positively influence the perceived quality of the AIS.

Keywords: Accounting Information System, Small and Medium-sized Enterprise

JEL Classification : M00, M01, M41, M42

Paper type: Empirical research

Does the quality of institutions restrain the structural transformation in Economic Community of Central African States (ECCAS)?

Clovis MIAMO WENDJI — 2024-04-10

The aim of this paper is to assess the contribution of quality of institutions to the structural change in ECCAS countries. A sample used of 11 countries members of ECCAS by data panel observed in period of 1996-2021. Estimator regrouped means of group is the methodology used in this paper. The results show that the institutions quality explain negatively the structural change level of ECCAS members. In addition, disaggregated using the institutions quality, the effect still the same for the regulation quality and he state of law. Anyway, the effect is positive for the efficacy of government and the politic stability. Our results still stout in using the square less ordinary method and the square less ordinary adjusted completely. The economic policy suggestions according to the implementation of a beneficial institutional framework (stable and peaceable) for attracting outside shareholders and boosting private investment. Moreover, ECCAS members must take benefit to their important endowment in natural resources for more investing in material capital and industrialization promote.

Key words: Structural change, Quality of institutions, ECCAS, PMG, DOLS, FMOLS.

JEL Classification: F14, G28, O14, O33.

Paper type: Empirical research

Economic policy, economics performances and Nicolas Kaldor’s magic square in the Democratic Republic of Congo

Anastas KAZADI MATANDA — 2024-04-10

This article seeks to critically analyze the economic policies implemented and the expected results in the Democratic Republic of Congo over a period of 47 years, from 1970 to 2016. Thus, Nicolas Kaldor’s magic square made it possible to assess the economic performances recorded during the period under review by identifying challenges to their inclusiveness. The research used the quantitative method mobilizing econometric tools including var cointegration modeling and the Kaldor magic square analytical approach.

The following results were obtained: the economic growth of the DRC remains exclusive due to the lower level of the lower level of the average growth rate of the period compared to the required rate (i.e. 1.01% against 4.22%) to maintain or lower the unemployment rate taking into account an average growth rate of the active population of 3% and 89% of natural unemployment. Likewise, this exclusive nature of its mass precariousness, unfavorable levels of indices such as : the social inclusion index, the good governance index, the civil violence and protests, the corruption index, the poverty index, the access to basic services index, the political regime hardening index, the diversification and competitiveness index and the inequality index. And the various macroeconomic and social crises have their deep roots in political instability and armed conflicts. The application of Kaldor’s magic square to the case of the DRC revealed three sub-periods : from 1970 to 2016, economic growth remained exogenous in the sense of the model of (Solow, 1956) ; from 1970 to 1989, the congolese maacroeconomic framework was marked by stagflation in the sense of (Friedman, 1956) and (Hayek, 1935) while the sub-period from 2010 to 2016, the macroeconomic situation of the DRC recorded sluggish growth in the sense of (Fitoussi, 1996). Consequently, the congolese authorities have favored controlling inflation over other economic policy objectives through fiscal policy activism against monetary policy taken as a supporting policy.

Keywords : Economic policies, fiscal policy, monetary policy, economic performance and Kaldor’s magic square

JEL classification : E6

Type of article : Empirical research

Assessing the impact of Trade Facilitation Agreement on Morocco's export performance: An ex-post analysis using structural gravity model

Anas CHEKROUNI — 2024-04-10

The primary aim of this paper is to assess the ex-post impact of the Trade Facilitation Agreement (TFA) on Morocco's export performance following its ratification in 2019. The study goes beyond merely assessing the presence and magnitude of this impact (overall impact) to investigate its distribution across various policy areas (differentiated impact by policy domains). Using the OECD Trade Facilitation Indicators (TEIs) and employing the structural gravity model, estimates on panel data covering the years 2017 and 2019 suggest that the implementation of the TFA by Morocco contributes to a significant improvement in the intensive export margin. Concretely, the implementation of the TFA by Morocco contributes to an improvement ranging between 6.1% and 6.3%. However, this positive outcome appears primarily driven by Morocco's pre-existing commitment reflected in its average OECD TFIs scores, rather than by improvements in partner countries. Furthermore, the findings confirm heterogeneity in the impact across specific TFA policy areas. The magnitude of impact varies notably among reform domains. Particularly, internal and external cooperation among border agencies, streamlining procedures, and the use of automated processes appear to have the greatest impact on export value, compared to areas such as transparency and predictability. This promising result opens up additional improvement opportunities since it concerns areas in which Morocco has not yet achieved its best performance.

Keywords: Trade facilitation, Trade facilitation agreement, Intensive export margin, Structural gravity model JEL Classification: F13, F14, C33

Paper type: Empirical Research

The effects of Dividend Policy on Capital Structure of companies in Cameroon

Etienne François ELOUNDOU — 2024-04-10

This study is aimed at examining the effects of dividend policy on the capital structure of firms. Linear regression is carried out via a three-stage triple least square method using secondary data on a sample of 444 firms. The results show that dividend policy has a negative effect on capital structure and consequently when dividend increases the level of debt falls. On the other hand, capital structure has a positive effect on dividend policy implying that when a firm resorts to debt it pays more dividends. However, the results are not the same in all the sectors of activity. In the primary sector, capital structure is influenced by financial profitability liquidity, size, tangibility of assets, asset growth, cash flow and tax. In the secondary sector, capital structure is negatively affected by dividend policy and positively by size. While in the tertiary sector, capital structure is significantly influenced by dividend policy.

Keywords: Dividend policy, optimal financial structure, financial profitability, financial leverage

Classification JEL : G32

Paper type : Empirical Research

The impact of the quality approach on public sector performance: An attempt to design a conceptual model

Ahmed El Haiba RDAIT — 2024-04-10

In recent years, the quality approach has been increasingly implemented in public organizations, despite originating from the private sector, particularly in the field of industrial production where economic principles prevail. Implementing this approach in the public sector, which is subject to a philosophy of public management, is a complex task requiring contextualization and adaptation of models, tools, and methods imported from the private sector. The impact of implementing the quality approach on performance has been the subject of numerous studies in the management sciences literature. The majority of findings in this area confirm a direct correlation between quality practices and performance.

This article aims firstly to provide a theoretical overview of the quality approach and performance in the context of the public sector, particularly regarding concepts, models, and determinants. Secondly, it seeks to examine the relationship between these two approaches. The results of this research highlight a conceptual model to assess the impact of quality approach components that have a positive effect on public sector performance.

Keywords: quality approach, performance, public sector, public management.

Classification JEL: M10, D73

Paper type: Theoretical Research

Determinants of internal control and impact on risk managements in microfinance establishments in sub-Saharan Africa: an application to the Cameroonian context

Péguy Rollin TCHIENGANG DJOFANG — 2024-04-10

With the advent of recent global crises in recent years, internal control has become one of the most important issues. However, management risk control took off with the financial crises of the last decade. The objective of this article aims to highlight the determinants of internal control and their effects on the management decisions of microfinance establishments. Using a quantitative methodological approach, we surveyed 43 microfinance establishments in Cameroon. It appears that the determinants of internal control such as: the social climate and human resources management have a positive and significant impact on the management of credit risks. These results confirm our initially formulated hypotheses and challenge the managers of microfinance establishments on the choice of risk management tools to be implemented within their structures.

Keywords: internal control, risk management, microfinance, Cameroon

Classification JEL: M42, M49

Paper type: Theoretical Research

ISO 9001:2015 in Moroccan Context: A Global Comparative Study, Considering Development Scores, Crises, and Economic Cycles

Mohsine KOROSS — 2024-04-10

In Morocco, certification ISO 9001;2015 is in high demand, so it is interesting to understand how different countries use these quality management systems to promote their success. From this perspective, a data survey was carried out regarding the number of companies certified by ISO 9001:2015 in Morocco and several countries, split into three groups according to their Gross Domestic Product (GDP) and Human Development Index (HDI). The first group consists of countries scoring some of the highest values in terms of GDP and HDI (respectively Switzerland, Germany, and Bulgaria); the second one consists of countries with low scores in their GDP and HDI (Ethiopia and Nigeria); and the third group lists countries with fair scores in both indexes (Morocco and Honduras).

This comparative study may investigate how the level of development in Morocco and other countries influences the implementation and outcomes of ISO 9001:2015. Conclusions might address whether organizations in more developed regions exhibit better adherence to quality standards and whether these standards contribute differently to development across various regions.

Keywords: Quality Management Systems, certification, ISO 9001V 2015, HDI, GDP.

Classification JEL: L15

Paper type: Comparative Theoretical Study

Exploratory study on the effect of fear of creativity among individuals within Moroccan SMEs

Naima BOUFERAS — 2024-04-10

The objective of this article is to study organizational creativity among individuals working in Moroccan SMEs and to highlight the effect of fear on the blocking of creative thinking at work, the study set up was focused on a population of 56 people from different sectors of activity placed in the three regions which represent the importance of the growth of small and medium-sized businesses in Morocco, in order to know the vision of creativity but also the types of obstacles which hinder the improvement of work, a survey was carried out on the ground targeting the three regions which constitute our target population. Based on the tests carried out on the results obtained, the reliability test of the responses was satisfactory (Cronbach's alpha), the survey proved to be rich in discovery highlighting the types of fear that the individual faces in his process of creativity within the organization, direct questions and control questions were put in place in order to deduce the asymmetry of the responses obtained and to know the true vision of individuals regarding the process of creativity in their workplaces, the results of the study were classified into three blocks of analyses, the first concerns creativity within the organization while the second block deals with the analysis of fear of creativity and the third and final block splits the first two in order to clear the paths for improvement. This triple analysis demonstrated that for individuals to be creative, various factors must be put in place including the obligation of management's desire to encourage more creativity but also risk-taking at work given the obstacle trait that it generates but also to provide a conducive environment to eliminate the fear of creativity.

Keywords: creativity, organizational creativity, fear, work environment, SME

JEL Classification : C93, D80, D91, L1, Z13.

Paper type: Empirical research

Regional and Territorial Investments in Morocco: Assessment and prospects for balanced development

Adel ABOUS — 2024-04-10

The primary goal of this paper is to conduct an extensive systematic literature review on the disparities in regional and territorial investments in Morocco, revealing a mixed outcome characterized by an unequal distribution of resources across various regions. It also sheds light on the challenges associated with the lack of coordination and evaluation of development projects. Additionally, the paper scrutinizes government interventions, such as the Emerging Rural Centers Development Program, designed to mitigate the disparities between urban and rural areas. These initiatives underscore the commitment to fostering more equitable and sustainable regional development. Furthermore, a systematic review was undertaken to assess the novelty of the subject within the Moroccan context.

Keywords: Advanced regionalization, territorial investment, emerging rural centers

JEL Classification: E22

Paper type: Theoretical Research

The Integration of AI in Human Resources Management: Convergence and Ethical Challenges

Lina BADDOUH — 2024-04-10

The integration of artificial intelligence (AI) into the field of human resources (HR) has seen rapid progress in recent years. AI advancements in HR have automated many administrative tasks. However, ethical concerns have been raised regarding the use of AI in HR-related decisions. AI-based technologies have changed the nature of the symbiosis between humans and AI, thus strategic management of human-AI interaction in organizations requires deeper ethical considerations. Aligning AI with human values demands an understanding of the ethical management of interactions between AI and humans. This article suggests both the interconnectedness of the themes addressed and the highlighting of ethical issues in the use of AI in the HR field, emphasizing the advancements, implications, and ethical challenges of integrating AI into HR. Firstly, we will discuss the different facets of this development, focusing first on AI advancements in HR. Then, secondly, we will address academic literature dealing with the integration of AI into HR processes. Thirdly, we will analyze studies on the ethical implications of AI in HR. Finally, we will examine the ethical and legal challenges facing AI in HR. The aim of this literature review is to examine the advancements of artificial intelligence in the field of human resources, emphasizing academic studies, implications, and ethical challenges, contributing to understanding the impact of AI on HR processes and highlighting the importance of thorough ethical reflection in its use. This synthesis provides a perspective on the complex relationship between AI and ethical considerations, emphasizing the growing importance of guiding AI development in accordance with fundamental moral values.

Keywords: Artificial Intelligence, human resources, ethics.

JEL Classification: M50, O32

Paper type: Theoretical Research

Towards sustainable sports tourism: Case of the Atlas and Valleys tourist territory

Amina AZMI — 2024-04-10

in which they live. Thus, in order to meet the complex challenge of simultaneously combating poverty and degradation of nature, it is essential to find the appropriate institutional arrangements to make the use of resources more sustainable.

Under the impetus of institutions, entrepreneurs and civil societies, many developing countries embrace the new sustainable development paradigm and, in this context, sport tourism, considered as solidary and responsible, but at the same time one of the components of the tourism sector, the world's largest growing sector, and seen as a new way of sustainable use of ecosystems.

For the Atlas and Valleys destination, it is legitimate to consider the existence of an optimum to reconcile the tree key metaphors of sustainable sports tourism: valorization of environmental conservation, equitable contribution to Economic development and taking into account and responding to the needs of host communities.

This work is looking to Implement the various of sustainable tourism optimum indicators: environmental, human and economic, specific to the Atlas and Valleys destination, and propose calculation methods to operationalize these indicators through an empirical study of this destination. That will make sustainable sport tourism research strongly permeated by the knowledge economy and highly useful for sustainable development, which will undoubtedly facilitate the task of decision makers and guide their actions in the right direction.

Keywords: Sport tourism, Optimum, Sustainable development, Shared wealth.

JEL classification: L83, Z20

Item Type: Empirical research

Police professional training, Reconciliation with the population and the success of the community policing concept: What contribution

Nasreddine DAHANE — 2024-04-10

With a view to meeting the guidelines of the National Security Directorate to establish general order and combat crime, the police institution in Morocco is constantly introducing a set of strategies aimed at improving the police-citizen relationship with the ultimate aim of restoring trust between these two players. This article presents an attempt to assess the impact of continuing professional police training on the success of the community-policing concept.

In an attempt to evaluate the impact of these determinants of continuing professional police training on the success of the concept of community policing, this research article used generalized linear models (GLMs), specifically binary logistic regression. However, the prediction of the success of this concept was supported in this paper by a police training module such as getting closer to the public. This survey finally demonstrated a highly significant positive correlation between the antecedents of this police training module mentioned above and the success of the community policing concept.

The study was conducted in two successive phases. The first was a qualitative phase devoted to the selection of the determinants of continuing police training, specifically the antecedents of training for 'closeness to the public from a broad literature review, which had a significant impact on the success of the community policing concept. The second phase is quantitative, explaining the prediction of the success of this concept using the Logit model.

Keywords: words: police professional training, police continuing education, community policing, generalized linear models, binary logistic regression.

JEL Classification : M50, M53

Paper type: Theoretical Research

Foreign direct investment in Morocco: Short-term interaction with macroeconomic variables under SVAR

Rachid EL AARJI — 2024-04-10

Developing countries seek to obtain the means to finance their development projects. Foreign direct investment (FDI) is an essential avenue to achieve this, but the country needs to be attractive, and Morocco is not an exception. In this article, based on annual time series data from 1960 to 2022, we aimed to examine the behavior and interaction of four variables: inward FDI flow to Morocco, Morocco's real gross domestic product (GDP), its gross fixed capital formation (GFCF), and its degree of openness. We opted for a Structural VAR (SVAR) modeling approach, which is able to capture the interactions among time series variables and can rely on the results and foundations of economic analysis and theory. We focused on estimating the short-term SVAR model. We found that real GDP and trade openness have a significant, but negative effect on FDI attractiveness in Morocco, while GFCF has a positive but not significant impact on FDI. These results contradict the majority of empirical literature, which suggests that market size, represented by GDP, openness, and domestic investment, represented by GFCF, are crucial determinants of FDI. Nevertheless, there are studies that align with our findings. This work should be improved by conducting a long-term estimation and considering other macroeconomic variables specific to Morocco in the model.

Keywords: FDI, Attractiveness, Morocco, SVAR

JEL Classification: C22, E47, F21, F62

Paper type: Empirical research

Sustainable urban mobility in Morocco, prospects and challenges: Case of the Hay Riad-Ville urban center in Rabat

Hassane BACHIRI — 2024-04-09

In a world where cities are at the heart of accelerated growth dynamics and competition to attract inhabitants and investments, urban mobility is of paramount importance to ensure sustainable development and optimal quality of life. This exploration delves deeply into this subject by adopting both theoretical and practical approaches, aiming to explore the various dimensions of sustainable mobility and propose innovative solutions to contemporary challenges. Drawing on theoretical concepts such as game theory and cooperative game theory, the analysis reflects on how these tools can be applied to encourage stakeholders in the transportation sector to cooperate rather than compete, thereby promoting behaviors beneficial to the sustainability of urban travel. This approach allows for a rethinking of traditional dynamics and exploration of new pathways to promote environmentally friendly and energy-efficient modes of transportation.

Concurrently, the evolution of sustainable mobility policies will be examined at both national and international levels, highlighting emerging trends, best practices, and persistent challenges. By examining concrete examples, an illustration will be provided on how policies and infrastructure in cities worldwide are being adapted to meet the changing needs of citizens and environmental imperatives.

By integrating aspects of urban planning and mobility, exploration will also be made into how cities can be planned and developed to encourage more sustainable modes of transportation and foster functional and social diversity. This holistic approach acknowledges the close interdependence between urban form, transportation infrastructure, and citizen behaviors, offering pathways to create more inclusive and resilient urban environments.

Finally, the analysis will delve into specific case studies, including innovative initiatives that can be implemented in Hay Riad. By examining these concrete examples, practical perspectives will be offered on how the theoretical principles and policies discussed earlier can be applied in real contexts to promote sustainable and effective solutions in urban mobility, underscoring the importance of innovation, collaboration, and policy integration in addressing the complex challenges faced by cities worldwide.

Keywords: Urban mobility, Eco-mobility, Modes of transportation, Hay Riad, Urban environment.

Classification JEL : R58

Paper type: Empirical Analysis

Estimated level of adoption of e-banking in Cameroon

Marc Vivian LINDOU TANKA — 2024-04-10

In the current commercial context where we are witnessing rapid development in information and communication technologies, maintaining the company's positioning forces it to continually renew its products and services. This reality is evident in the banking sector. Among these new technologies, E-banking occupies an increasingly important place in the offering of banking products and services. The adoption of this channel by customers represents tremendous economic potential for banks. However, the wide diffusion of electronic banking services has not led to a significant increase in the use and adoption of banking services. E-banking is a service provided by several banks, it allows customers to carry out banking transactions through the Internet using a PC, mobile, minitel, etc.This article aims to measure the level of adoption of e-banking in Cameroon. Two steps have been highlighted to achieve this. First, we constructed an adoption index using the score method. Secondly, the Nagar and Basu (2002) and Krishnakumar and Nagar (2008) methodology is used. The statistical calculation shows that the level of adoption of e-banking in Cameroon is 0.495 or 49.5% with a standard deviation of 1.032. This rate is intermediate. All this is undoubtedly explained by the low level of financial inclusion in Cameroon where the banking rate still remains very low. It follows that, in their community development strategy, banks and public authorities would benefit from designing and implementing effective financial inclusion policies.

Keywords: adoption index, adoption level, e-banking, score method, bank

Type of article: Empirical research

JEL Classification: E49, O16, O32, G20

Resilience of small farmers to food insecurity in the context of climate change

Mustapha EL JARARI — 2024-04-13

Climate risks compromise economic prospects and exacerbate poverty. The adverse impacts of climate change on sectors heavily dependent on natural resources, such as agriculture, represent a significant global threat, putting pressure on political, economic and environmental stability.

Economists are interested in climate change because of the direct and indirect economic losses it causes, with significant consequences for developing countries and poor populations. Consequently, strengthening the resilience of vulnerable individuals has become a priority aligned with sustainable development goals and public policies.

This paper explores the relationships between climate change, smallholder resilience and food insecurity through a narrative review of scientific literature. For small-scale farmers facing the challenges of climate change, resilience has become a central conceptual tool in development research. Gaining increasing importance in the development field, the concept of resilience has introduced an innovative framework for understanding poverty reduction and promoting development.

This approach has aroused considerable interest in academic circles, and has been widely embraced by policy-makers, donors and international organizations. However, the literature reflects a lively debate about the criticisms levelled at resilience theory. Researchers have voiced a number of objections to its usefulness and innovative contribution, with these differences manifesting themselves even in the definition of the concept. The multiple meanings attributed to the term have led to severe criticism of the validity of resilience theory. The inherent complexity of the concept makes it particularly tricky to measure or operationalize.

Mots-clés: Resilience, climate change, food security, small farmers.

JEL Classification : O13, Q18

Paper type : Theoretical Research

E-learning in Higher Education: A Review of the Literature

Imane ACHIBAT — 2024-04-13

This article presents a literature review on the influence of e-learning on the performance of higher education. The study examines the existing research to identify the effects of e-learning on student outcomes and academic achievement. Our conclusions indicate several benefits of e-learning, such as increased flexibility, accessibility, and personalized learning experiences. However, the study also identifies limitations in the research, including the digital divide, potential lack of motivation and engagement, and limited social interaction. Additionally, the review highlights the need for further investigation into the cultural and contextual differences in e-learning effectiveness. Overall, this article provides insights into the current state of knowledge regarding the influence of e-learning in higher education and suggests avenues for future research.

Keywords: E-learning, Higher education, Educational technology, Information and communication technologies (ICT)

Type du papier : Recherche Théorique

Classification JEL : D83

Health financing issues in Senegal: a review of the scientific literature using the scoping review method

Mouhamed SAMBA — 2024-04-13

For the past two decades, Senegalese public authorities have been stepping up initiatives to provide quality healthcare to the population, while guaranteeing their financial protection against impoverishing health expenditures. This political will has led to the adoption of universal health coverage (UHC) as the benchmark for health policy. Ideally, policy decisions and their implementation should be evidence-based.

The aim of this article is to provide a review of the issues surrounding health financing and the objectives of UHC in Senegal, based on existing scientific literature. Using the scoping review method proposed by Arskey, H and O'Malley, L (2005), 286 references were obtained. After evaluation according to the inclusion criteria, 30 articles were retained and analyzed. Analyses were performed according to three themes: dimensions of the financing function (resource mobilization, pooling, entitlement, and provider payment mechanisms), intermediate objectives (equity in resource distribution, efficiency, transparency, and accountability) and final goals (equity in service utilization, quality of care and universal financial protection) of UHC.

Results show that the treatment of health financing issues has been limited to resources mobilization, to the detriment of pooling resources and services purchasing. The fact that some objectives, whether intermediates or finals, are under considered in the literature points to the existence of a gap. The production of scientific evidence needed to support decision-making must consider the established literature gap, for progress towards UHC in Senegal.

Keywords : financing, universal health coverage, scoping review, Senegal

Classification JEL: I10

Paper type: Theoretical Research