FROM ANALOGUE TO DIGITAL: HOW PROCESS TRANSFORMATION SHAPE THE SUSTAINABILITY FOR SMALL AND MEDIUM SIZE ENTERPRISES IN THE CITIES OF DOUALA AND YAOUNDE, CAMEROON – International Journal of Accounting Finance and Social Science Research (IJAFSSR)

Title: FROM ANALOGUE TO DIGITAL: HOW PROCESS TRANSFORMATION SHAPE THE SUSTAINABILITY FOR SMALL AND MEDIUM SIZE ENTERPRISES IN THE CITIES OF DOUALA AND YAOUNDE, CAMEROON

Authors:
Ndoh Lawrence Njamnshi, Vukenkeng Andrew Wujung and Neba Noela Buwah

Abstract:
Digital transformation is reshaping business environments worldwide, yet empirical evidence on its effects within African emerging economies remains sparse. This study examines the influence of process transformation on the sustainability for Small and Medium sized Enterprises (SMEs) in the cities of Douala and Yaoundé, Cameroon. Grounded in the Resource-Based View (RBV) and the Triple Bottom Line (TBL) framework, and guided by dynamic capabilities theory, the study employs a causal research design drawing on primary data from 380 SME managers selected through stratified random sampling. Ordinary least squares (OLS) and seemingly unrelated regressions (SUR) were applied to test the hypothesised effects across composite and disaggregated sustainability outcomes. Results reveal that process transformation exerts a positive and highly significant influence on overall sustainability (β = 0.458, p < 0.01), with consistent effects across Douala (β = 0.472) and Yaoundé (β = 0.420). Disaggregating by TBL dimension, process transformation significantly improves economic (β = 0.413), social (β = 0.342), and environmental sustainability (β = 0.482), all at the 1% significance level. Environmental sustainability records the strongest effect, suggesting that process digitalisation carries important ecological co-benefits for urban Cameroonian SMEs. These findings confirm the study hypothesis and contribute rigorous to city-specific multidimensional empirical evidence that advances the digital transformation literature for Sub-Saharan Africa. Practical implications for SME managers, policymakers, development agencies, and financiers are discussed.

Keywords: Process Transformation, Digital Transformation, Sustainability, Small and Medium sized Enterprises, Triple Bottom Line, Douala and Yaoundé.

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