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The difficulties encountered by SMEs during the PCGC-OHADA accouting change : an exploratory study of Congolese SMEs
[Les Difficultés Rencontrées Par Les Pme Lors De La Mutation Comptable Pcgc/Ohada : Etude Exploratoire Des Pme Congolaises]

Author

Listed:
  • Justin Kamavuako Diwavova

    (Université Kongo, Centre de Promotion des PME)

  • Patrick Mayimbi Ekuli Ngokana

    (Université Kongo, Centre de Promotion des PME)

Abstract

Cette communication a pour objectif d'appréhender les difficultés rencontrées par les PME congolaises à l'aube de la mutation comptable PCGC/OHADA et les facteurs qui les causent. L'enquête par questionnaire mené auprès d'un échantillon 99 PME opérant dans la partie Ouest de la RD Congo a permis de mettre en évidence deux faits saillants suivants : (i) la mutation comptable PCGC/OHADA s'implémente avec difficulté en contexte des PME. Ces difficultés sont plus ressenties lors des travaux d'inventaire (application difficile de la convention de la prééminence de la réalité sur la forme), dans la tenue des livres comptables (tenue manuelle, traitement approximatif des opérations sur la TVA) ainsi que dans la confection de certains tableaux de synthèse (notamment le TAFIRE); (ii) les facteurs de contingence structurelle (la taille de l'entreprise et son organisation comptable) et les facteurs de contingence comportementale (les profils de dirigeants et de teneur de livres comptables) se révèlent significativement comme étant les causes de ces difficultés.

Suggested Citation

  • Justin Kamavuako Diwavova & Patrick Mayimbi Ekuli Ngokana, 2016. "The difficulties encountered by SMEs during the PCGC-OHADA accouting change : an exploratory study of Congolese SMEs [Les Difficultés Rencontrées Par Les Pme Lors De La Mutation Comptable Pcgc/Ohad," Post-Print hal-03189464, HAL.
    • Handle: RePEc:hal:journl:hal-03189464
    Note: View the original document on HAL open archive server: https://hal.science/hal-03189464
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    References listed on IDEAS

    as
    1. Geneviève Causse, 1999. "Vingt ans de normalisation comptable et de PCG. Son influence dans les pays d'Afrique francophone," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 211-222.
    2. Philippe Chapellier, 1997. "Profils de dirigeants et données comptables de gestion en PME," Post-Print hal-02438785, HAL.
    3. Benoit Lavigne & Josée St-Pierre, 2002. "Association entre le système d'information comptable des PME et leur performance financière," Post-Print hal-01705761, HAL.
    4. Chenhall, R. H. & Morris, D., 1995. "Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations," Omega, Elsevier, vol. 23(5), pages 485-497, October.
    5. Geneviève Causse, 1999. "Vingt ans de normalisation comptable et de PCG. Son influence dans les pays d'Afrique francophone," ACCRA, Association francophone de comptabilité, vol. 5(3), pages 211-222.
    Full references (including those not matched with items on IDEAS)

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