Claude Pérochon, the journey of an accounting system builder

Jean-Guy Degos

African Journal of Accounting, Auditing and Finance, 2013, vol. 2, issue 2, 114-127

Abstract: Professor Claude Pérochon's education, background and professional activities are remarkable. He followed a flawless path. He lived a full life professionally, with its downsides, but he reached many stages and vanquished all the obstacles, thanks to his intelligence, his experiment, his realism and his creativity. With sometimes a lot of efforts he made a success of what he undertook, regarding pedagogy, scientific research, accountancy, accounting standards in France and Africa. In this paper, we want to point out his background and his activity as a builder of accounting systems in Africa.

Keywords: accounting standards; chart of accounts; OCAM; OHADA; SYSCOA; Claude Pérochon; accounting systems; Africa; accountancy. (search for similar items in EconPapers)
Date: 2013
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