Facteurs déterminants la comptabilisation des actifs immatériels par les dirigeants des entreprises de l’espace OHADA: cas du Togo

Komivi Koumagnanou
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Komivi Koumagnanou: Université de Lomé [Togo]

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Abstract: The OHADA accounting framework is not immune from the choice of accounting policies for intangible assets. The need to make an accounting choice for intangible assets depends on a number of factors. This article aims to identify the motivations of managers in the choice of accounting for intangible assets. In a second step, we described the methodological approach of our work. Thus, we proceeded to the empirical study which is both qualitative and quantitative. The collected data was then analyzed. From the companies' case, it was found that the tax reasons, the accounting principles, the logic of obtaining the loans, the follow-up of the practice of the competitors, the implementation of the recommendations of audit, the sense of limiting the wage demands are pushing executives to make accounting choices for intangible assets.

Keywords: intangible assets; accounting choice; OHADA; actif immatériel; choix de comptabilisation (search for similar items in EconPapers)
Date: 2018-05-16
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01907904v1
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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