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The ERP use's effects on the normalized accounting practices in the OHADA context
[Effets d'un usage d'ERP sur les pratiques comptables normées dans le contexte de l'OHADA]

Author

Listed:
  • Boniface Bampoky

    (UMMISCO - Unité de modélisation mathématique et informatique des systèmes complexes [Bondy] - UGB - Université Gaston Berger de Saint-Louis Sénégal - IRD - Institut de Recherche pour le Développement - UPMC - Université Pierre et Marie Curie - Paris 6 - UY1 - Université de Yaoundé I - Institut de la francophonie pour l'informatique - UCA - Université Cadi Ayyad [Marrakech] - UCAD - Université Cheikh Anta Diop de Dakar [Sénégal])

  • Mouhamed El Bachir

Abstract

Tested answers through the use of an exploratory approach (with IT experts in ERP and accounting users) are brought to the issue of the impact of ERP use on standardized accounting practices. The OHADA (Organization for the Harmonization of Business Law in Africa) was used as an adjunct to conduct the study. The classic business accounting is changing as well as the paradigm of accounting teaching. Some accounting standards increasingly disappear.

Suggested Citation

  • Boniface Bampoky & Mouhamed El Bachir, 2014. "The ERP use's effects on the normalized accounting practices in the OHADA context [Effets d'un usage d'ERP sur les pratiques comptables normées dans le contexte de l'OHADA]," Post-Print hal-01899192, HAL.
    • Handle: RePEc:hal:journl:hal-01899192
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899192
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    References listed on IDEAS

    as
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    2. François Meyssonnier & Frédéric Pourtier, 2006. "Les ERP changent-ils le contrôle de gestion ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 12(1), pages 45-64.
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    Full references (including those not matched with items on IDEAS)

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