Accounting normalization difficulties in the OHADA zone

Les difficultés de normalisation comptable dans l’espace OHADA

Boniface Bampoky (bbampoky@hotmail.com)
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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: A comprehensive history of African, Malagasy, Mauritian and from the Comoros accounting standards, has not yet been established to allow to make a summary of all the past and current difficulties arising from it and to propose the conditions for a suitable accounting standard normalization which backs up the development of the OHADA members states. Following a chronology which sums up the major historical facts based on the lack of accounting doctrine coming from the OHADA ground realities, the competent authorities are widely invited to give their opinions about the matter. History, as another research method in accounting and control, is concerned.

Keywords: SYSCOHADA; SYSCOA; norme comptable; plan comptable; doctrine comptable; accounting standard; accounting plan; accounting doctrine (search for similar items in EconPapers)
Date: 2016-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01902203v1
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Published in Accountability, Responsabilités et Comptabilités, May 2016, Poitier, France. pp.cd-rom

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