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This article aims to achieve a better understanding of causes of SME failures in Cameroon. Taking a qualitative and exploratory approach, we selected a sample of thirty-three cases, including twenty-two SME promoter-managers and eleven experts in the field of SMEs in Cameroon. The results indicate that difficulty accessing financing is not the only consequence of failure, but it is the outcome of other aspects such as a lack of sustainability in the entrepreneurial project, family-oriented management, confused resource management, insufficient innovation, and the institutional environment.