The last few years have been marked by the increase in power of IFRS international accounting standards.From the full or partial adoption to the gradual convergence,many countries have displayed a strong preference fo...The last few years have been marked by the increase in power of IFRS international accounting standards.From the full or partial adoption to the gradual convergence,many countries have displayed a strong preference for these standards.Meanwhile,the implementation of International Financial Reporting Standards(IFRS standard)in the context of developing countries is not trivial.We are witnessing an unprecedented clash between the authors who support the interest of these standards for developing countries,and those who conversely demonstrate that these norms are not well adapted to the context of those countries.Falling within this problematic,this thesis analyses the issues and determinants of the convergence of the Organisation pour l’Harmonisation en Afrique du Droit des Affaires(OHADA)accounting system towards IFRS international accounting standards in view of the reforms introduced by the last revision.From a sample of 10 companies,among which two local firms,two international firms,three publicly traded companies,and three not listed other companies,we show that the current convergence towards international accounting standards follows an effect of coercitive and mimetic isomorphism.In so doing,the timely implementation of these standards in the context of Cameroon is contingent with a number of structural and environmental factors that call their pertinence into question.展开更多
This article describes the conceptual, practical, and organizational difficulties of evolutivity of a new uniform act. Besides the problem of stock market listing of most African countries enterprises seen among many ...This article describes the conceptual, practical, and organizational difficulties of evolutivity of a new uniform act. Besides the problem of stock market listing of most African countries enterprises seen among many other things as a prerequisite to the internationalization of accountancy, particularly, to the emergency of the full or total or not at all implementation of an innovation, it is a matter of bringing the foundations into focus. The most expected heated debates on the SYSCOHADA accounting evolutivity in view of the implementation of its new uniform act, of the quality of information provided and the informational pertinence are therefore collected through semi-direct interviews from accountants and auditors. A situational analysis is carried out in the Cameroonian context. From a qualitative approach, the potential constraints are explained. The interest of the analysis of this evolutivity is that, despite its temporal status, it is intimately linked to organizational and social realities.展开更多
Accounting standardization in black African French-speaking countries is presented through two streams of research.The first stream presents the general chart of accounts common to all these countries as an accounting...Accounting standardization in black African French-speaking countries is presented through two streams of research.The first stream presents the general chart of accounts common to all these countries as an accounting model which reconciles the divergences between the Anglo-Saxon and continental approaches to accounting,and thereby satisfies the requirements of users of accounting information.The second stream considers that the convergence towards IAS/IFRS is a vital way of attracting international investors and increasing development.This article stands by the second perspective and analyzes the changes introduced in the PCG-OHADA(2017)compared to the PCG-OHADA(2000).It shows that the new provisions of the PCG-OHADA are mainly inspired by IAS 1,IAS 16,IAS 19,IAS 36,IAS 38,IAS 40,and IFRS 6.展开更多
文摘The last few years have been marked by the increase in power of IFRS international accounting standards.From the full or partial adoption to the gradual convergence,many countries have displayed a strong preference for these standards.Meanwhile,the implementation of International Financial Reporting Standards(IFRS standard)in the context of developing countries is not trivial.We are witnessing an unprecedented clash between the authors who support the interest of these standards for developing countries,and those who conversely demonstrate that these norms are not well adapted to the context of those countries.Falling within this problematic,this thesis analyses the issues and determinants of the convergence of the Organisation pour l’Harmonisation en Afrique du Droit des Affaires(OHADA)accounting system towards IFRS international accounting standards in view of the reforms introduced by the last revision.From a sample of 10 companies,among which two local firms,two international firms,three publicly traded companies,and three not listed other companies,we show that the current convergence towards international accounting standards follows an effect of coercitive and mimetic isomorphism.In so doing,the timely implementation of these standards in the context of Cameroon is contingent with a number of structural and environmental factors that call their pertinence into question.
文摘This article describes the conceptual, practical, and organizational difficulties of evolutivity of a new uniform act. Besides the problem of stock market listing of most African countries enterprises seen among many other things as a prerequisite to the internationalization of accountancy, particularly, to the emergency of the full or total or not at all implementation of an innovation, it is a matter of bringing the foundations into focus. The most expected heated debates on the SYSCOHADA accounting evolutivity in view of the implementation of its new uniform act, of the quality of information provided and the informational pertinence are therefore collected through semi-direct interviews from accountants and auditors. A situational analysis is carried out in the Cameroonian context. From a qualitative approach, the potential constraints are explained. The interest of the analysis of this evolutivity is that, despite its temporal status, it is intimately linked to organizational and social realities.
文摘Accounting standardization in black African French-speaking countries is presented through two streams of research.The first stream presents the general chart of accounts common to all these countries as an accounting model which reconciles the divergences between the Anglo-Saxon and continental approaches to accounting,and thereby satisfies the requirements of users of accounting information.The second stream considers that the convergence towards IAS/IFRS is a vital way of attracting international investors and increasing development.This article stands by the second perspective and analyzes the changes introduced in the PCG-OHADA(2017)compared to the PCG-OHADA(2000).It shows that the new provisions of the PCG-OHADA are mainly inspired by IAS 1,IAS 16,IAS 19,IAS 36,IAS 38,IAS 40,and IFRS 6.
