Le Système Comptable OHADA: Une réconciliation des modèles « européen continental » et « anglo-saxon » ?

Alexis Ngantchou
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Alexis Ngantchou: Département de Finance et Comptabilité-FSEGA - Université de Douala

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Abstract: Despite of efforts which have been accomplished, the dynamic of international accounting standards harmonization is still characterized by a dichotomy between the continental pattern and anglo-saxon pattern, generally considered as dominant accounting patterns. Consequently, the position of peripheral accounting frameworks vis-à-vis these dominant patterns appears as an important issue. The aim of this paper is in this sense, to analyse the accounting framework in force since the beginning of this decade, in black Africa francophone countries. The approach adopted consists in appreciating this accounting framework in comparison with pure accounting patterns from which dominant patterns are inspired. The main conclusion of the paper is that the accounting framework in force in these countries is not dominated, but that it tends to appear as a reconciliation of differences observed at the level of dominant accounting patterns

Keywords: Continental accounting pattern; Anglo-saxon accounting pattern; OHADA accounting system; Modèle comptable continental; Modèle comptable anglo-saxon; Système comptable OHADA (Sysco) (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460151
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Citations: View citations in EconPapers (1)

Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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