Le SYSCOA, vers des normes comptables uniformes dans l'UEMOA ?. Une analyse de la pratique togolaise

Nadédjo Bigou-Lare

ACCRA, 2004, vol. 10, issue 1, 63-78

Abstract: The implementation of the West African Economic Union?s (WAEU) new accounting standards, the SYSCOA, in 1998 was intended to define a conceptual accounting framework in order to harmonize accounting practices in the WAEU zone. A study of management information systems (MIS) of a sample of togolese companies suggests that most of them have effective MIS which provide information for both reporting and strategic decisions making purposes. Furthermore, SYSCOA is assumed to improve information relevancy and to standardize accounting practices.

Keywords: accounting information; SYSCOA; UEMOA; harmonization; conceptual framework; management information system (search for similar items in EconPapers)
Date: 2004
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_101_0063 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2004-1-page-63.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_101_0063

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().