The objectives of this study are:
First, it attempts to redress this imbalance in the literature by providing a detailed analysis of contemporary developments in the Francophone, Lusophone, and Spanish-speaking countries that make up the CFA (Communauté Financière Africaine) franc zone in Africa.
To examine the main reasons why the OHADA accounting system has, thus far, remained largely insulated from external pressures for convergence with IFRS in the current era of globalization.