| It is since the 2000s that research to improve the quality of accounting
information in the financial states started to grow. It is precisely from January
1
st
, 2001 that the development of financial markets, the importance of transparency of financial information disclosed, the consequences of
globalization have so changed the accounting in Central Africa, particularly
in terms of its size relating to financial reporting. "Accounting then became more sophisticated with the development of modern business and government" (Évraert, 2000: 470). If the need for change in accounting is recognized, the means to explain it are still unclear (Zambotto, 2000: 4). This
article seeks to examine the indicators to assess the adequacy of accounting information to economic realities, decision making, and therefore the reasons
explaining any accounting changes. In the example of changing accounting OCAM / OHADA, a comprehensive study of 10 cases, conducted in Cameroonian companies highlighted the relevance of accounting information produced and conveyed by these standards, in which some aggregates could explain the appropriateness of accounting changes. |