Problematic of Accounting Evolutivity: An Answer Through the Analysis of SYSCOHADA in the Cameroonian Context

作     者：Kadouamal Souleymanou Hervé Ndoume Essingone 

作者机构：The University of Maroua Maroua Cameroon National Institute of Management Sciences Libreville Gabon 

出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)

年 卷 期：2018年第14卷第12期

页      面：648-670页

学科分类：02[经济学] 

主　　题：uniform act SYSCOHADA scalability constraints Cameroon 

摘      要：This article describes the conceptual, practical, and organizational difficulties of evolutivity of a new uniform act. Besides the problem of stock market listing of most African countries enterprises seen among many other things as a prerequisite to the internationalization of accountancy, particularly, to the emergency of the full or total or not at all implementation of an innovation, it is a matter of bringing the foundations into focus. The most expected heated debates on the SYSCOHADA accounting evolutivity in view of the implementation of its new uniform act, of the quality of information provided and the informational pertinence are therefore collected through semi-direct interviews from accountants and auditors. A situational analysis is carried out in the Cameroonian context. From a qualitative approach, the potential constraints are explained. The interest of the analysis of this evolutivity is that, despite its temporal status, it is intimately linked to organizational and social realities.