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Linking OHADA and IFRS standards
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  • Linking OHADA and IFRS standards

Linking OHADA and IFRS standards


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The review of the OHADA accounting system symbol of the evolution towards IFRS standards was the focus of this study

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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Authors: NYASSEU EMMA JoachimTATSI SOP IsidoreYEPDO Florentin GaëlNKWABON Fabrice WilliamFOTSO BOPDA Thomas


Fiche technique

Auteur
NYASSEU EMMA JOACHIM
Langue
Français
Éditeur
Éditions universitaires européennes
Année
2022
Pages
52
Pays
Cameroun Cameroun

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