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https://www.um.edu.mt/library/oar/handle/123456789/27387| Title: | Application of the OHADA accounting system by companies in DRC, current status and prospects : case of the city of Bukavu |
| Authors: | Safari, Kulondwa Nshobole Bahirwe, Nathalie |
| Keywords: | Accounting -- Data processing Accounting -- Standards -- Congo (Democratic Republic) Business enterprises -- Congo (Democratic Republic) Financial statements |
| Issue Date: | 2018 |
| Publisher: | Ahmet Gökgöz |
| Citation: | Safari, K., & Nshobole Bahirwe, N. (2018). Application of the OHADA accounting system by companies in DRC, current status and prospects : case of the city of Bukavu. Journal of Accounting, Finance and Auditing Studies, 4(1), 93-107. |
| Abstract: | The objective of this research was to determine the current status of the application of the OHADA accounting system in DRC, five years after its adoption. A survey was conducted on thirty small and medium-sized enterprises in Bukavu to determine the level of compliance with the SYSCOHADA principles, the degree of harmonization of accounting practices and the difficulties related to the application of this system. The results shown consistently that compliance with Syscohada principles is not absolute, the level of Harmonization is still low and finally companies in DRC still need time to fit into the OHADA accounting system. |
| URI: | https://www.um.edu.mt/library/oar//handle/123456789/27387 |
| Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 1 Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 1 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Application_of_the_OHADA_accounting_system_by_companies_in_DRC_current_status_and_prospects_2018.pdf | 337.46 kB | Adobe PDF | View/Open |
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