INTRODUCTION

The Ka Method is designed to habilitate the ethnic entrepreneur and the entrepreneur in the informal economy to better fight, and not just failing to cope with emergencies, in a globalized economy. It draws its essence from the traditional forms of expression related to animism. Economic actors can learn thus from their own spirituality to develop strategies, tactics and actions to run their business. The method offers an alternative to the pitfalls due to the difficulty of assimilating concepts from economic models of thinking away from the cultural realities of their own. In an article on www.afriqueexpansion.com, Vitraulle Mboungou remembers that Africa is full of many informal jobs. In the first decade of the 2000s, this sector provided 72 % of jobs in sub-Saharan Africa and was responsible for more than 93 % of new jobs created, compared to the per formance of the formal sector which employs only about 10 % of potential workers on the continent. Many Africans actually live in this economy that is especially prevalent among the poorer classes (professional or casual workers in employment expectations), in sectors such as fishing, small trade, handicrafts, etc. This is very often trades for survival. Today, many African states backed by the African Union, seeking to integrate these workers into the formal economy with the aim of enabling them, among others, to enjoy the benefits of social protection and to make supports growth and economic and social development across the continent. The traditional and one-dimensional purpose of a business in the classical market economy is to maximize profits and create value. A new approach may be to consider each business and ethnic enterprise as a human entity whose ultimate goal is the fulfillment through the activities they have chosen to practice. This generates fiscal and accounting activities considered by investors. This also involves achieving multidimensional economic, ethical, social, environmental and even spiritual goals. Such companies are born as humans with a dream, a destiny or a vision whose mission is eventually to take into account all aspects of future development of the activity initiated. This model is particularly suited to ethnic entrepreneurship and the informal economy that imply individual companies but it can also serve as an alternative or adaptive model for the business engaging in social and environmental responsibility.