Title: Claude Pérochon, the journey of an accounting system builder

Authors: Jean-Guy Degos

Addresses: Bordeaux University, IRGO Research Center for the Management, PUSG – 35, avenue Abadie – Bordeaux, France

Abstract: Professor Claude Pérochon's education, background and professional activities are remarkable. He followed a flawless path. He lived a full life professionally, with its downsides, but he reached many stages and vanquished all the obstacles, thanks to his intelligence, his experiment, his realism and his creativity. With sometimes a lot of efforts he made a success of what he undertook, regarding pedagogy, scientific research, accountancy, accounting standards in France and Africa. In this paper, we want to point out his background and his activity as a builder of accounting systems in Africa.

Keywords: accounting standards; chart of accounts; OCAM; OHADA; SYSCOA; Claude Pérochon; accounting systems; Africa; accountancy.

DOI: 10.1504/AJAAF.2013.057076

African Journal of Accounting, Auditing and Finance, 2013 Vol.2 No.2, pp.114 - 127

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 07 Oct 2013 *

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