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Le SYSCOA, vers des normes comptables uniformes dans l'UEMOA ?. Une analyse de la pratique togolaise

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  • Nadédjo Bigou-Lare

Abstract

The implementation of the West African Economic Union?s (WAEU) new accounting standards, the SYSCOA, in 1998 was intended to define a conceptual accounting framework in order to harmonize accounting practices in the WAEU zone. A study of management information systems (MIS) of a sample of togolese companies suggests that most of them have effective MIS which provide information for both reporting and strategic decisions making purposes. Furthermore, SYSCOA is assumed to improve information relevancy and to standardize accounting practices.

Suggested Citation

  • Nadédjo Bigou-Lare, 2004. "Le SYSCOA, vers des normes comptables uniformes dans l'UEMOA ?. Une analyse de la pratique togolaise," ACCRA, Association francophone de comptabilité, vol. 10(1), pages 63-78.
    • Handle: RePEc:cai:accafc:cca_101_0063
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