000			01586cam a2200193 4500500
005			20250119101811.0
041			_afre
042			_adc
100	1	0	_aCausse, Geneviève _eauthor
245	0	0	_aThe Influence of Twenty Years of Accounting Standardization and PCG (French General Accounting Plan) in Francophone Africa
260			_c1999.
500			_a10
520			_aThe harmonisation of French accounting standards has directly influenced the harmonisation process in many countries during the last few decades. Its influence has been particularly market in the countries belonging to the OCAM (Organisation of the Community of African, Malgache and Mauritian countries). Following independence, France’s continued co-operation with the countries concerned especially in the area of the harmonisation of accounting standards has meant that the respective processes of standardisation cannot be studied in isolation. Indeed each move forward by a given party has built on experience gleaned from others. Analysis of the ground covered by the harmonisation of accounting standards quite clearly reveals the nature of France’s relations with the French-speaking countries of Africa and shows how these relations have evolved since independence.
690			_arelations between France and Africa
690			_afrench accounting standards
690			_aOCAM
786	0		_nAccounting Auditing Control | Volume 5 | 3 | 1999-12-01 | p. 211-222 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-1999-3-page-211?lang=en&redirect-ssocas=7080
999			_c409938 _d409938