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...

The uniform act regarding the organisation and the harmonisation of the accounting systems of firms, adopted in the framework of the OHADA treaty, where we annexed the accounting system OHADA (SYSCOHADA), has had the advantage of modernising the accounting informational system for the companies...

This study puts forward an explanatory model for the probability of a business having internal or external accounting at a specific moment. It is supported by resource- and skill-based theory, contingency theory and transaction cost theory which is considered as a main theory. With a...