The second objective of this study is 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.
The second objective of this study is to examine the main reasons why the OHADAaccounting system has, thus far, remained largely insulated from external pressures forconvergence with IFRS in the current era of globalization.