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

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

Le Système Comptable OHADA : Une réconciliation des modèles « européen continental » et « anglo-saxon » ?  
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The OHADA Accounting system : a reconciliation of « european » and « anglo-saxon » patterns? 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
Published in 2010.
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