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OHADA accounting system's constraints and behaviour of Cameroon small size enterprises: an exploratory study
Journal article, Created By Djongoue, Guy and Published By Inderscience in English language
In all countries of the world, small businesses which produce much of value added, have very little economic, financial and tax benefits, and their behaviour is specific. They are less fascinating than the multinational groups that have the ability to pay the media to publicise their activities. Recently, the OHADA uniform law brought some major modifications in the accounting practices of SMEs, and some new behaviours appeared. Is the OHADA accounting system obligatory to small size enterprises? Does it permit to fight against the insufficiencies of the&#x...