Assessment of the relevance of accounting mutations: an analysis from financial statements in Cameroon

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 1 January 2001 that the development of financial markets, the importance of transparency of financial information disclosed, the consequences of globalisation 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), p.470]. If the need for change in accounting is recognised, the means to explain it are still unclear [Zambotto, (2000), p.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 ten 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.