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Bookkeeping and the probative value of accounting records: Savary's legacy lingers on in the OHADA Treaty states

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  • Charles Elad
  • Martha Tumnde

Abstract

This paper extends the work of Howard (1932) by using a content analysis of legal texts spanning several centuries to demonstrate that there are remarkable similarities between the bookkeeping provisions of Savary's Code of 1673, the Napoleonic Commercial Code of 1807 and the recent OHADA Uniform Act on Accounting of 2000. In particular, the paper shows how some vestiges of 17th century bookkeeping law in the OHADA Act, which have intrigued accounting historians over much of the past century (see, e.g., Littleton, 1933, 1941; Howard, 1932; Parker, 1966; Forrester, 1998; Richard, 2005), continue to pose significant problems of interpretation and enforcement in a contemporary African setting with wider sociopolitical ramifications.

Suggested Citation

  • Charles Elad & Martha Tumnde, 2009. "Bookkeeping and the probative value of accounting records: Savary's legacy lingers on in the OHADA Treaty states," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 1(1/2), pages 82-109.
    • Handle: RePEc:ids:ijcrac:v:1:y:2009:i:1/2:p:82-109
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    Cited by:

    1. Akisik, Orhan & Gal, Graham & Mangaliso, Mzamo P., 2020. "IFRS, FDI, economic growth and human development: The experience of Anglophone and Francophone African countries," Emerging Markets Review, Elsevier, vol. 45(C).
    2. Elad, Charles, 2015. "The Development of Accounting in the Franc Zone Countries in Africa," The International Journal of Accounting, Elsevier, vol. 50(1), pages 75-100.

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