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EAN13
9783841740106
Éditeur
Univ Européenne
Date de publication
15 avril 2022
Collection
OMN.UNIV.EUROP.
Nombre de pages
52
Dimensions
22 x 15 x 0,3 cm
Poids
85 g
Langue
fre

Linking Ohada And Ifrs Standards, The Review Of The Ohada Accounting System Symbol Of The Evolution Towards Ifrs Standards Was The Foc

Tatsi Sop Isidore, Nyasseu Emma Joachim, Yepdo Florentin Gaël

Univ Européenne

Prix public : 43,90 €

The review of the OHADA accounting system symbol of the evolution towards IFRS standards was the focus of this study. It is about understanding how business leaders perceive the evolution from OHADA standards to IFRS standards. To conduct this study, we opted for a qualitative approach. As a result, we did semi-direct interviews with twenty-five business leaders in Cameroun (18 Cameroonian business leaders and 7 multinational business leaders). The data collected was exploited through content analysis via NVivo10 software. However, the results show that the accounting innovations of SYSCOHADA allow the production and communication of more relevant accounting and financial information for users. Likewise, managers of multinational companies believe that OHADA must fully converge towards IFRS. This perception is contrast to that of Cameroonian business leaders who cite the contextual contrast as the main obstacle and therefore taking into account the specificities of this contrast will be an asset for full convergence towards IFRS.
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