The Opportunity for Convergence of SYSCOHADA towards IFRS Standards: An Effect of Coercitive and Mimetic Isomorphism

Abstract

 The last few years have been marked by the increase in power of IFRS international accounting standards. From the full or partial adoption to the gradual convergence, many countries have displayed a strong preference for these standards. Meanwhile, the implementation of International Financial Reporting Standards (IFRS standard) in the context of developing countries is not trivial. We are witnessing an unprecedented clash between the authors who support the interest of these standards for developing countries, and those who conversely demonstrate that these norms are not well adapted to the context of those countries. Falling within this problematic, this thesis analyses the issues and determinants of the convergence of the Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA) accounting system towards IFRS international accounting standards in view of the reforms introduced by the last revision. From a sample of 10 companies, among which two local firms, two international firms, three publicly traded companies, and three not listed other companies, we show that the current convergence towards international accounting standards follows an effect of coercitive and mimetic isomorphism. In so doing, the timely implementation of these standards in the context of Cameroon is contingent with a number of structural and environmental factors that call their pertinence into