A-t-on tardivement introduit la comptabilité d'entreprise à Madagascar ?
| Main Author: | ANDRIANIRINASOA |
|---|---|
| Format: | Article Journal |
| Terbitan: |
, 2021
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| Subjects: | |
| Online Access: |
https://zenodo.org/record/5526515 |
Daftar Isi:
- The purpose of this article is to provide answers to the above question in order to learn useful lessons to the promotion of accounting and malagasy companies. Initially for military use, as part of the pacification of Madagascar, the use of accounting was for tax purposes and aimed at identifying indigenous activities. This colonial heritage has endured and partly explains the lack of accounting dynamism. Its late and slow introduction can also be explained by the contexts in which these companies operated. Used with probity, accounting would be a guarantee of business competitiveness and sustainable development.