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A comprehensive history of the process of accounting standardization in West and Central African nations, plus the Comoros, Mauritius, and Madagascar, has yet to be written. Such a history would enable us to synthesize the past and current difficulties arising from that process and to propose a suitable set of standards that would support the development of the Organization for the Harmonization of Business Law in Africa (OHADA) member states. This article traces in chronological order the major historical facts behind the lack of accounting doctrine, arising from the realities of OHADA member states, and questions the competent authorities in depth on the matter. Thus, history is called upon to serve as another research method in the field of accounting and control.