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Le Syscoa Et La Pertinence De L'Information Comptable : Une Analyse De La Pratique Dans Les Entreprises Togolaises

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  • Nadédjo Bigou-Lare

    (Université de Lomé [Togo])

Abstract

L'introduction du Système Comptable Ouest Africain (SYSCOA) dans la zone UEMOA en 1998 a eu comme soucis l'harmonisation des pratiques comptables des entreprises. L'analyse des systèmes d'information (SI) d'un échantillon d'entreprises togolaises suggère que la plupart de ces dernières disposent de SI opérationnel pour le reporting et la prise de décisions stratégiques. Il ressort de l'analyse que le SYSCOA devrait contribuer à l'amélioration de la pertinence des informations générées par les SI et à une uniformisation des pratiques comptables.

Suggested Citation

  • Nadédjo Bigou-Lare, 2001. "Le Syscoa Et La Pertinence De L'Information Comptable : Une Analyse De La Pratique Dans Les Entreprises Togolaises," Post-Print halshs-00584610, HAL.
    • Handle: RePEc:hal:journl:halshs-00584610
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584610
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    References listed on IDEAS

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    1. McLeod, Raymond Jr. & Jones, Jack W., 1986. "Making executive information systems more effective," Business Horizons, Elsevier, vol. 29(5), pages 29-37.
    2. Bouwman, Marinus J. & Frishkoff, Patricia A. & Frishkoff, Paul, 1987. "How do financial analysts make decisions? A process model of the investment screening decision," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 1-29, January.
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    Cited by:

    1. Jonas Tchapnga, 2016. "Information Comptable Et Financiere, Et Efficience Du Systeme De Gestion Des Entreprises En Afrique: Application A Un Echantillon De Pme Camerounaises," Post-Print hal-01901036, HAL.

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