Accounting transformations: the DRC's adaptation to OHADA standards
An Analysis of Management Accounting Practices in a Context of Regional Harmonization
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This article examines the evolution of management accounting practices in (DRC) in the face of the requirements of the OHADA accounting system (SYSCOHADA). The author, MUAMBA MUTEKEMENA CELESTIN, highlights the impacts of this harmonization on Congolese companies, identifying the challenges and adaptations required to comply with the new standards.The results show a significant increase in the adoption of SYSCOHADA standards, rising from 45% to 68% between 2022 and 2023, indicating an improvement in the quality of financial information. However, a number of obstacles remain, such as lack of tr...
This article examines the evolution of management accounting practices in (DRC) in the face of the requirements of the OHADA accounting system (SYSCOHADA). The author, MUAMBA MUTEKEMENA CELESTIN, highlights the impacts of this harmonization on Congolese companies, identifying the challenges and adaptations required to comply with the new standards.The results show a significant increase in the adoption of SYSCOHADA standards, rising from 45% to 68% between 2022 and 2023, indicating an improvement in the quality of financial information. However, a number of obstacles remain, such as lack of training, resistance to change and the cost of software, which hinder the implementation of modern practices.The paper also highlights the importance of management accounting for corporate planning and performance evaluation, as well as the need for institutional support and training programs to overcome the challenges encountered. In conclusion, it is essential to continue developing the skills of accounting professionals to ensure effective implementation of accounting standards in the DRC.
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