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Comment assurer une information financière de qualité sous le système comptable 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])

Abstract

The quality financial information is useful for forecasting, monitoring and the development of performance within a company, the effectiveness of the optimal investment choices, risk management, the economic policy choices. After more than a decade of implementation by business, OHADA Accounting System has not changed significantly, which does not mean absence of difficulties in its practical application. This article is the status of these difficulties.

Suggested Citation

  • Boniface Bampoky, 2013. "Comment assurer une information financière de qualité sous le système comptable OHADA ?," Post-Print hal-00996777, HAL.
    • Handle: RePEc:hal:journl:hal-00996777
    Note: View the original document on HAL open archive server: https://hal.science/hal-00996777
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    References listed on IDEAS

    as
    1. Nadia Smaili & Réal Labelle & Hervé Stolowy, 2009. "La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences," ACCRA, Association francophone de comptabilité, vol. 15(1), pages 159-198.
    2. Alexis Ngantchou, 2009. "Le Système Comptable OHADA : Une réconciliation des modèles « européen continental » et « anglo-saxon » ?," Post-Print halshs-00460151, HAL.
    Full references (including those not matched with items on IDEAS)

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