ITUKA Walter BEKINDAKA¹, BELLO Pascal² and ELLE Narcisse³

¹ Department of Management Sciences, HTTTC Kumba, University of Buea

² Département de Sciences de Gestion, IUT, Université de Douala

³ Département de Techniques Economiques et de Gestion, ENSET, Université de Douala

Correspondence: ITUKA Walter BEKINDAKA,

Department of Management Sciences,

University of Buea, Email: ituka.walter@ubuea.cm

To Cite: ITUKA et al. (2026). The Effect of Accountability in Local Councils on the Management of Community Development Funds in Cameroon. Journal of Tertiary and Industrial Sciences, JTIS, 6(1), 53–68. https://doi.org/10.5281/zenodo.18680145

Submission Date: 15/12/2025                                                                                     Acceptance Date: 02/02/2026

Abstract

Accountability is a cornerstone of effective public financial management, particularly at the local government level where development outcomes directly affect communities. This study assesses the effect of accountability of local councils in Cameroon in the management of community development funds. Accountability in this study is examined across four dimensions: financial reporting and disclosure, oversight and monitoring, participation and responsiveness, as well as sanctions and enforcement. Using a survey of 110 respondents, descriptive statistics and Pearson correlation analysis were employed to analyse accountability practices and their interrelationships. The findings reveal very strong and statistically significant positive correlation among all accountability dimensions and overall accountability perception (r = 0.895–0.979, p < 0.01), indicating that accountability in local councils is multidimensional and mutually reinforcing. However, despite the existence of accountability mechanisms, weaknesses remain in enforcement, public access to information, and citizen participation. The study concludes that accountability in local councils is more procedural than substantive, and recommends strengthening enforcement mechanisms, enhancing transparency of financial reports, and deepening community involvement to improve the management of community development funds.

Keywords: Accountability, Local Councils, Community Development Funds, Financial Management, Cameroon

NDONMBOU Maurice Merlin

mndonmbou@yahoo.fr

Université de Douala(Cameroun)

To Cite: NDONMBOU (2026). Les Pratiques Africaines de RSE dans le Secteur de la Microfinance: le Cas des MUFID au Cameroun. Journal of tertiary and industrial sciences, JTIS, 6(1), 31–52. https://doi.org/10.5281/zenodo.18680041

Submission Date: 20/11/2025                                                                                     Acceptance Date: 02/02/2026

Abstract

Although CSR is a relatively recent concept in Africa, the limited research on the subject has generally approached CSR through the lens of theoretical and normative frameworks imported from the West, which can obscure certain local realities or even a local approach to social responsibility. From this perspective, the objective of this article is to identify corporate social responsibility practices specific to Africa, at least in their implementation, using the case of MUFID in Cameroon. To this end, a content analysis was conducted using NVivo 10 software on the corpus consisting of the internal regulatory framework, interviews, and other documents. The analysis reveals firstly, that MUFID has specific regulatory provisions related to CSR within the framework of sectoral regulations; however, international CSR standards or references are not mentioned in MUFID’s discourse or written materials. Furthermore, in accordance with the above, it is observed that the CSR implemented in MUFIDs stems from a community-based approach, with each MUFID embedded within its community. The family, the village, and village dignitaries are valued stakeholders, even more so than ordinary stakeholders. The legalization of the establishment of a community development fund, the consideration of community customs and traditions, the legal recognition of the social dimension of employees, and the empowerment of elders and other key members of the community are among the defining characteristics of this African and therefore community-based approach to CSR. We advocate for the recognition of the international significance of African corporate social responsibility practices.

Keywords: African CSR practices – Community – Solidarity – Nvivo 10

Résumé

Bien que la RSE soit un concept relativement récent en Afrique, le peu de recherches qui s’y sont consacrées ont généralement appréhendé la RSE à la lumière des cadres théoriques et normatifs importés de l’occident, ce qui peut occulter certaines réalités locales voire une approche locale de responsabilité sociétale. Dans cette perspective, l’objectif du présent article est d’identifier les pratiques de responsabilité sociétale des entreprises spécifiques à l’Afrique ne serait-ce que dans leur déclinaison, ce à partir du cas des MUFID au Cameroun. Pour ce faire, une analyse de contenu via le logiciel NVIVO 10 a été faite sur le corpus constitué du cadre réglementaire interne et des entretiens et autres documents. Il en ressort d’une part que les MUFID ont des dispositions réglementaires spécifiques en relation avec la RSE au regard de la réglementation sectorielle ; les normes ou références internationales de RSE ne figurent aucunement dans les discours ou écrits des MUFID. D’autre part, Conformément à ce qui précède, le constat est que la RSE en œuvre dans les MUFID relève de l’approche communautaire, chaque MUFID étant encastrée dans sa communauté. La famille, le village et les dignitaires du village sont des parties prenantes assez valorisées au-delà des parties prenantes ordinaires. La légalisation de la constitution d’un fonds de développement communautaire, la prise en compte des us et coutumes de la communauté, la légalisation de la dimension sociale du salarié, la valorisation des ainés et des forces vives de la communauté sont entre autres les traits marquant de cette approche africaine et donc communautaire de la RSE. Nous plaidons pour la reconnaissance de la portée internationale des pratiques africaines de responsabilité sociétale des entreprises.

Mots-clés : Pratiques africaines, RSE, Communauté, Solidarité, Nvivo 10

Forbe Hodu Ngangnchi¹ & Fozoh Isiah Aziseh²

¹Higher Institute of Commerce and Management (HICM), The University of Bamenda-Cameroon (Email: chiefforbe@gmail.com, Tel: +237 677575062)

²Research and Data Reporting Officer, African Youth Cooperation for Peace and Development, Yaoundé, Cameroon, Email: afozohisiah@gmail.com

To Cite: Forbe & Fozoh (2026) Domestic Resource Mobilisation and Sustainable Development in Africa: Do Institutions and Regulatory Frameworks Really Matter?. Journal of Tertiary and Industrial Sciences, JTIS, 6(1), 1–30. https://doi.org/10.5281/zenodo.18679805

Submission Date: 08/11/2025                                                                                     Acceptance Date: 30/01/2026

Abstract

The COVID-19 pandemic has devastated economies across the continent, highlighting the urgent need for resource mobilization to reconstruct development programs. As such, this study examines the effects of domestic resource mobilization on sustainable development in Africa within the context of changing institutional frameworks, using panel data for 37 African countries from 2005 to 2023, sourced from the World Development Indicators, World Governance Indicators, World Economic Freedom Database, and the African Infrastructure Development Database, and implementing a two-step system generalized method of moments estimator. The findings emphasized that a country’s past achievements significantly influence its present outcomes. The study noted that effective mobilization of natural resources rents is essential for improving sustainable development in Africa, while higher levels of corruption weaken governance and hinder resource rent allocation. We note from the findings that effective governance, political stability, and strong regulatory frameworks positively impact sustainable development in Africa, whereas larger government sizes and rigid legal structures tend to impede progress and create bureaucratic inefficiencies. The analysis also reveals significant interactions between resource mobilization and both regulatory and economic institutional factors, indicating that effective corruption control can enhance the benefits of resource mobilization, while excessive bureaucracy may dampen these effects. Freedom to trade is noted as a positive force for resource mobilization, while stringent monetary policies can restrict economic activity. Policymakers are urged to strengthen anti-corruption measures through transparency initiatives and whistleblower protections, streamline government structures via administrative reforms, and invest in clear, enforceable regulatory frameworks. Additionally, enhancing legal protections for property rights, promoting trade liberalization by reducing tariffs and improving market access, maintaining sound monetary policies that support growth, and adhering to international regulations are all recommended strategies to maximize the benefits of natural resource extraction for sustainable development across the African continent.

Key Words: Domestic Resource Mobilisation; Regulatory Institutions; Economic Institutions; Sustainable Development

Eyong Ako (Ph.D)

The University of Bamenda, Northwest Region, Cameroon

 Higher Institute of Commerce and Management

Department of Organisational Sciences

E-mail: akorolly87@yahoo.com

ORCID Id: https://orcid.org/0009-0005-8689-6788

Ngon Ngozoh Courage Azeh

The University of Bamenda, Northwest Region, Cameroon

Higher Institute of Commerce and Management

Department of Organisational Sciences

E-mail: azehcourage566@gmail.com

Abstract

The main aim of the study is to examine the effect of project governance structure on project success in Medino Bamenda. This study employs the quantitative research design. Among the target population of this study is constituted of people working in Medino. Using the Yamane formula, a sample size of 73 workers was selected through purposive sampling. The ordinary least square technique was used to estimate the regression. The findings from objective one shows that project steering committee has a positive but insignificant effect on project process. The finding from objective two shows that project manager has a positive but insignificant effect on project process and retains the null hypothesis which states that there is no significant effect between project manager and project success in Medino, Bamenda. Findings in objective 3 shows that project resource allocation has a positive and significant effect on project process and accept the alternative hypothesis which states that there is a significant effect between project steering committee and project success of Medino in Bamenda. The study recommends that effective managing and allocating resources, such as personnel, equipment, and funding, is crucial for the project’s success. Also it is recommended to ensure that the project manager has the necessary skills, experience, and authority to lead the project, provide them with the necessary resources and support, establish clear communication channels and decision-making processes, and consider providing the project manager with additional training or mentorship to enhance their project management capabilities. Therefore, it is concluded from findings that the effect of project governance structure has a positive effect on project success in Medino, Bamenda.

Keywords: Project Management, Project steering, Resource, Project Manager, Project success

Submission Date: 08/09/2025                                                Acceptance Date: 20/11/2025

Volume 5 Number 4 (November 2025)

Published: 2025-11-30

BUSINESS ADMINISTRATION

To cite: Eyong and Ngon (2025) The Effect of Project Governance Structure on Project Success in Medino Bamenda, Northwest Region Cameroon. Journal of Tertiary and Industrial Sciences, JTIS, 5(4), 33–49. https://doi.org/10.5281/zenodo.17783117 or Eyong-and-Ngon-The-Effect-of-Project-Governance-Structure-on-Project-Success-in-Medino-Bamenda.pdf

https://jtis-htttcubuea.com/wp-content/uploads/2026/01/Eyong-and-Ngon-The-Effect-of-Project-Governance-Structure-on-Project-Success-in-Medino-Bamenda.pdf

Ngome Elvis Nkome

E-mail: ngome.elvis@ubuea.cm / nkomengome@yahoo.co.uk

Department of Tourism and Hospitality Management /History and African Civilizations, University of Buea

Abstract

Land issue that began originated from the German colonial period in Cameroon was succeeded by the post-colonial state with significant ramifications on the inhabitants of Buea sub -division in diverse ways. The local inhabitants and victims of colonial land appropriation and grabbing, had developed a sense of nostalgia about their land and this pushed them to galvanize themselves together in order to mount pressure on the government and the CDC to retrocede some parcels of the land to them. This has resulted in partial surrender of the disputed lands to some identified villages in Buea sub-division including Muea and its environs. The central objective of the paper is to examine the rationale of the land surrender, the processes of land surrender and the problems associated with land surrender and resultant impacts it has created over time. The paper contends that land surrender has created social and political problems of significant dimension that are still negatively affecting the people of Muea Court Area today. The paper followed a mixed research methodology to mine the sources for the study. In this regard, primary and secondary data for the study were exploited in the Buea National archives, the university of Buea library and other private libraries and research centers in Cameroon. In these research centers or venues, I consulted books, articles in journal, magazines and petitions written by parties were consulted. These were complemented by oral interviews conducted randomly with resource persons in the area of study.

Keywords: Land Surrender, Muea Court Area, German Rule, Appropriation, CDC, retrocede

Submission Date: 15/09/2025                                                                    Acceptance Date: 23/11/2025

Volume 5 Number 4 (November 2025)

Published: 2025-11-30

HISTORY AND AFRICAN CIVILIZATIONS

To cite: Nkome (2025) Land Surrender and Post-Surrender Problems in Buea Sub-Division: The Case of Muea Court Area. Journal of Tertiary and Industrial Sciences, JTIS, 5(4), 1–18. https://doi.org/10.5281/zenodo.17782933 or https://jtis-htttcubuea.com/wp-content/uploads/2025/12/Nkome-LAND-SURRENDER-AND-POST-SURRENDER-PROBLEMS-IN-BUEA-SUB-DIVISION.pdf

https://jtis-htttcubuea.com/wp-content/uploads/2026/01/Nkome-LAND-SURRENDER-AND-POST-SURRENDER-PROBLEMS-IN-BUEA-SUB-DIVISION.pdf

Athana Priestly Vekima Njie (Ph.D)

Lecturer, Department of Administrative Techniques

HTTTC Kumba – University of Buea

Email: vekimapriestly1@gmail.com

Massa Ernest Massa (Ph.D)

Head of Department, Department of Administrative Techniques HTTTC Kumba – University of Buea

Abstract

This paper examines the repercussions of the armed conflict in the North West and South West Regions of Cameroon on business organizations, using the Cameroon Development Corporation (CDC) and Groupe Fokou (GF) as case studies. The study employed a mixed research design, that combined and integrated both quantitative and qualitative methods to provide a more comprehensive understanding of the topic under investigation. Quantitative data was mainly gathered from secondary sources, including production and financial records, while qualitative data was collected through interviews of both top ranking officials and lower level employees of the organizations. Descriptive statistics were used to calculate averages and track changes in production and sales, while comparative trend analysis illustrated the impact of the crisis on both agricultural yields and business revenue. The findings of the study revealed that the Anglophone crisis has inflicted severe economic damages to both CDC and GF, leading to steep declines in productivity and revenue. The study recommends the government to enhance security measures, choose the path of reconciliation and healing and provide financial and technical support to the organizations, while the organizations should opt for further diversification of their activities, implement climate-smart practices and enforce workforce reintegration.

Key Words: Political instability, Crises, Armed conflict, Insecurity, Anglophone Regions of Cameroon, Business Organizations

Submission Date: 03/09/2025                                                   Acceptance Date: 18/11/2025

Volume 5 Number 4 (November 2025)

Published: 2025-11-30

BUSINESS ADMINISTRATION

To cite: Vekima and Massa (2025) Impact of the Crisis in Cameroon’s North West and South West Regions on Business Organizations: The case of Cameroon Development Corporation (CDC) and Groupe Fokou (FK). Journal of Tertiary and Industrial Sciences, JTIS, 5(4), 19–31. https://doi.org/10.5281/zenodo.17783053 or https://jtis-htttcubuea.com/wp-content/uploads/2025/12/Vekima-and-Massa-Impact-of-the-Crisis-in-Cameroons-North-West-and-South-West-Regions-on-Business-Organizations.pdf

https://jtis-htttcubuea.com/wp-content/uploads/2026/01/Vekima-and-Massa-Impact-of-the-Crisis-in-Cameroons-North-West-and-South-West-Regions-on-Business-Organizations.pdf