التفاصيل البيبلوغرافية
| العنوان: |
Application of the OHADA Accounting System by Companies in DRC, Current Status and Prospects: Case of the City of Bukavu. |
| المؤلفون: |
Safari, Kulondwa1 kulsaf2@gmail.com, Nathalie, Nshobole Bahirwe2 nathbahirwe@gmail.com |
| المصدر: |
Journal of Accounting, Finance & Auditing Studies. 2018, Vol. 4 Issue 1, p93-107. 15p. |
| مصطلحات موضوعية: |
*ACCOUNTING, *SMALL business, INTERNATIONAL unification of law |
| مصطلحات جغرافية: |
BUKAVU (Congo) |
| الشركة/الكيان: |
ORGANISATION pour l'harmonisation en Afrique du droit des affaires |
| مستخلص: |
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. [ABSTRACT FROM AUTHOR] |
|
Copyright of Journal of Accounting, Finance & Auditing Studies is the property of Journal of Accounting, Finance & Auditing Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| قاعدة البيانات: |
Business Source Index |
Full Text Finder