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The literature on accounting harmonization remains a mixed subject. It is becoming more and more social and evolutionary to the detriment of its alleged methodological character. The objective is to question the stakes of the OHADA-IAS/IFRS couple for entities in Sub-Saharan Africa. Based on a qualitative study conducted with six entities, the following results are obtained: IAS/IFRS improves the quality of information and stimulates activity. Thanks to the transparency of the information made possible and the standardization of the accounting language, the financial markets will experience a significant development (Marriage/Union). However, the cost of implementation, the size of the companies and the culture constitute hindrances (divorce/repudiation).