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Les raisons de la comptabilité créative dans les entreprises ivoiriennes à travers une démarche par les entretiens

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  • Yann-Cédric Armel Vangah

    (UFHB - Université Félix Houphouët-Boigny [Abidjan, Côte d'Ivoire])

Abstract

The objective of This article is to understand the reasons which urge the Ivory Coast companies to practice the creative accounting. By means of a qualitative approach focused on the interviews, it seems that the main reason is the minimization of the tax. Furthermore, companies are taken to practice the creative accounting to obtain bank loans, to face the competition and to meet the requirements of group.

Suggested Citation

  • Yann-Cédric Armel Vangah, 2017. "Les raisons de la comptabilité créative dans les entreprises ivoiriennes à travers une démarche par les entretiens," Post-Print hal-01907530, HAL.
    • Handle: RePEc:hal:journl:hal-01907530
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907530
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    References listed on IDEAS

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    Keywords

    creative Accounting; semi-directive Interview; qualitative Approach; Comptabilité créative; Entretien semi-directif; approche qualitative;
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