Comment assurer une information financière de qualité sous le système comptable OHADA ?

Boniface Bampoky ()
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Boniface Bampoky: UMMISCO - Unité de modélisation mathématique et informatique des systèmes complexes [Bondy] - UGB - Université Gaston Berger de Saint-Louis Sénégal - IRD - Institut de Recherche pour le Développement - UPMC - Université Pierre et Marie Curie - Paris 6 - UY1 - Université de Yaoundé I - Institut de la francophonie pour l'informatique - UCA - Université Cadi Ayyad [Marrakech] - UCAD - Université Cheikh Anta Diop de Dakar [Sénégal]

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Abstract: The quality financial information is useful for forecasting, monitoring and the development of performance within a company, the effectiveness of the optimal investment choices, risk management, the economic policy choices. After more than a decade of implementation by business, OHADA Accounting System has not changed significantly, which does not mean absence of difficulties in its practical application. This article is the status of these difficulties.

Keywords: Accounting standards; internal control; Normalisation comptable; consolidation; contrôle interne; SYSCOHADA; UEMOA (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00996777v1
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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