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HEC-Ecole de gestion de l'Université de Liège

Accession of the Democratic Republic of Congo to OHADA Accounting Standards: Challenges, Benefits, and Perspectives

Mbecke, Gracia ULiège
Promotor(s) : Schumesch, Patrice ULiège
Date of defense : 21-Jun-2023/28-Jun-2023 • Permalink :
Title : Accession of the Democratic Republic of Congo to OHADA Accounting Standards: Challenges, Benefits, and Perspectives
Translated title : [fr] Adhésion de la République Démocratique du Congo aux Normes Comptables OHADA: Défis, Bénéfices, et Perspectives
Author : Mbecke, Gracia ULiège
Date of defense  : 21-Jun-2023/28-Jun-2023
Advisor(s) : Schumesch, Patrice ULiège
Committee's member(s) : Herman, Magali ULiège
Language : English
Number of pages : 91
Keywords : [fr] Regional Accounting Harmonization, SYSCOHADA, IFRS, DRC
Discipline(s) : Business & economic sciences > Accounting & auditing
Target public : Professionals of domain
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège


[fr] This study aimed at exploring the benefits and challenges resulting from the DRC’s accession to OHADA accounting principles. To this end, a review of the existing literature on OHADA accounting standards and their application in the DRC was supplemented by questionnaires and semi-structured interviews conducted among accountants, auditors, university professors and executives of foreign groups with subsidiaries in the DRC.
This study concludes that the benefits of the DRC's membership of OHADA are gradually becoming apparent and include improved information exchange with foreign investors and greater attractiveness for certain companies. However, many companies face challenges in implementing these standards. These include lack of staff training and resistance to change as well as lack of technological and financial resources. The institutions in charge of regulating the accounting profession and popularizing the accounting standards also face challenges that are intrinsically linked to the vastness of the country and the lack of financial resources. Finally, the informal nature of the Congolese economy prevents full compliance with some standards, notably those based on IFRS.
Given the DRC’s membership of OHADA, the country is faced with a need to overcome these challenges to fully benefit from the benefits attributed to the adoption of OHADA standards, which are more modern and adapted to international trends. The study made it possible to highlight a certain number of solutions such as a greater cooperation between practitioners, universities and accounting bodies, more studies and analyses, the establishment of regular conversations in companies about accounting standards, the formalization of market transactions and stabilization of tax regulations.



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  • Mbecke, Gracia ULiège Université de Liège > Master sc. gest., à fin.


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