Accounting models challenged by environmental preoccupations: an analysis based on the OHADA accounting law
by Louis Ndjetcheu
International Journal of Critical Accounting (IJCA), Vol. 10, No. 3/4, 2018

Abstract: Recently there have been several articles focusing on environmental accounting in developed countries. On the contrary, findings which analyse this phenomenon in francophone Africa are rare, if not inexistent. The objective of this article is to re-examine the OHADA accounting model following the ratification of several laws and conventions by most of these countries and which regulate the propagation of environmental and social information by some African enterprises whose activities have negative consequences on the society. A qualitative analysis of the chart of accounts and OHADA financial statements based on a grill emulated from the study of Ernst and Ernst (1978) enables to suggest that the OHADA model does not conform to the different laws and conventions relative to environmental issues. This enables us to confirm that in OHADA countries the legal framework is in advance with respect to accounting law. This remark is a reflection of the bad governance of the OHADA institution in terms of adaption of the accounting model faced with the needs of the users and environmental transformations.

Online publication date: Thu, 05-Jul-2018

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com