The ERP use's effects on the normalized accounting practices in the OHADA context

Effets d'un usage d'ERP sur les pratiques comptables normées dans le contexte de l'OHADA

Boniface Bampoky () and Mouhamed El Bachir
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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: Tested answers through the use of an exploratory approach (with IT experts in ERP and accounting users) are brought to the issue of the impact of ERP use on standardized accounting practices. The OHADA (Organization for the Harmonization of Business Law in Africa) was used as an adjunct to conduct the study. The classic business accounting is changing as well as the paradigm of accounting teaching. Some accounting standards increasingly disappear.

Keywords: OHADA; STANDARDIZED ACCOUNTING; INTEGRATED MANAGEMENT SOFTWARE PACKAGES; BOOKKEEPING.; COMPTABILITES NORMEES; PROGICIELS DE GESTION INTEGRES; METIER DE COMPTABLE. (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899192v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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