Perception of the OHADA standardization process in Senegal

Bampoky, Boniface

Perception of the OHADA standardization process in Senegal - 2019.


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A survey was conducted to compile viewpoints from accounting experts as well as organizations involved in OHADA (Organization for the Harmonization of Business Law in Africa) accounting standardization in Senegal. The results of the survey have been analyzed in light of the accounting regulations in force to identify the drivers of the accounting standardization process in the OHADA zone. It is the first academic research of its kind in the OHADA region.

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