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Accounting transformations: the DRC's adaptation to OHADA standards: An Analysis of Management Accounting Practices in a Context of Regional Harmonization - Couverture souple

Célestin, MUAMBA MUTEKEMENA

 
9786208695149: Accounting transformations: the DRC's adaptation to OHADA standards: An Analysis of Management Accounting Practices in a Context of Regional Harmonization
Couverture souple
ISBN 10 : 6208695147 ISBN 13 : 9786208695149
Editeur : Our Knowledge Publishing, 2025

Synopsis

This article examines the evolution of management accounting practices in (DRC) in the face of the requirements of the OHADA accounting system (SYSCOHADA). The author, MUAMBA MUTEKEMENA CELESTIN, highlights the impacts of this harmonization on Congolese companies, identifying the challenges and adaptations required to comply with the new standards.The results show a significant increase in the adoption of SYSCOHADA standards, rising from 45% to 68% between 2022 and 2023, indicating an improvement in the quality of financial information. However, a number of obstacles remain, such as lack of training, resistance to change and the cost of software, which hinder the implementation of modern practices.The paper also highlights the importance of management accounting for corporate planning and performance evaluation, as well as the need for institutional support and training programs to overcome the challenges encountered. In conclusion, it is essential to continue developing the skills of accounting professionals to ensure effective implementation of accounting standards in the DRC.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
Our Knowledge Publishing
Date d'édition
2025
Langue
anglais
ISBN 10 
6208695147
ISBN 13 
9786208695149
Reliure
Broché
Nombre de pages
68
Coordonnées du fabricant
non disponible
Personne responsable
non disponible