The OHADA Accounting System: A Reconciliation of Continental and Anglo-Saxon Models?
Ngantchou, Alexis
The OHADA Accounting System: A Reconciliation of Continental and Anglo-Saxon Models? - 2011.
80
Despite realized efforts, the dynamic of international accounting standards harmonization is still characterized by a dichotomy between the continental pattern and Anglo-Saxon pattern, generally considered the dominant accounting patterns. Consequently, the position of “peripheral accounting frameworks” vis-à-vis these dominant patterns seems important. The aim of this paper is therefore to analyze the accounting framework in force in Francophone sub-Saharan African countries since the beginning of this decade. The adopted approach 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 in dominant accounting patterns.
The OHADA Accounting System: A Reconciliation of Continental and Anglo-Saxon Models? - 2011.
80
Despite realized efforts, the dynamic of international accounting standards harmonization is still characterized by a dichotomy between the continental pattern and Anglo-Saxon pattern, generally considered the dominant accounting patterns. Consequently, the position of “peripheral accounting frameworks” vis-à-vis these dominant patterns seems important. The aim of this paper is therefore to analyze the accounting framework in force in Francophone sub-Saharan African countries since the beginning of this decade. The adopted approach 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 in dominant accounting patterns.
Réseaux sociaux