IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_173_0031.html
   My bibliography  Save this article

Le Système Comptable OHADA : Une réconciliation des modèles « européen continental » et « anglo-saxon » ?

Author

Listed:
  • Alexis Ngantchou

Abstract

Despite of efforts which have been accomplished, the dynamic of international accounting standards harmonization is still characterized by a dichotomy between the continental pattern and anglo-saxon pattern, generally considered as dominant accounting patterns. Consequently, the position of ?peripheral accounting frameworks? vis-à-vis these dominant patterns, appears as an important issue. The aim of this paper is in this sense, to analyse the accounting framework in force in francophone black Africa countries since the beginning of this decade. The approach adopted 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 at the level of dominant accounting patterns

Suggested Citation

  • Alexis Ngantchou, 2011. "Le Système Comptable OHADA : Une réconciliation des modèles « européen continental » et « anglo-saxon » ?," ACCRA, Association francophone de comptabilité, vol. 17(3), pages 31-53.
    • Handle: RePEc:cai:accafc:cca_173_0031
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_173_0031
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2011-3-page-31.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jean Christian Ewane Missomba & Osée Hanko, 2018. "Accounting Translation of Corporate Social and Environmental Expenditures in Small and Medium Industry: What Evaluation Approach and what Accounting Scheme?," Post-Print halshs-03133630, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_173_0031. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.