The OHADA Accounting System: A Reconciliation of Continental and Anglo-Saxon Models? (notice n° 410435)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01580cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102547.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ngantchou, Alexis |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The OHADA Accounting System: A Reconciliation of Continental and Anglo-Saxon Models? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2011.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 80 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | anglo-saxon accounting pattern |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | OHADA accounting system |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | continental accounting pattern |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 17 | 3 | 2011-12-01 | p. 31-53 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2011-3-page-31?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2011-3-page-31?lang=en&redirect-ssocas=7080</a> |
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