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            <title xml:lang="fr">LE SYSCOA ET LA PERTINENCE DE L'INFORMATION COMPTABLE : UNE ANALYSE DE LA PRATIQUE DANS LES ENTREPRISES TOGOLAISES</title>
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            <idno type="halRefHtml">&lt;i&gt;22ÈME CONGRES DE L'AFC&lt;/i&gt;, May 2001, France. pp.CD-Rom</idno>
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                <title xml:lang="fr">LE SYSCOA ET LA PERTINENCE DE L'INFORMATION COMPTABLE : UNE ANALYSE DE LA PRATIQUE DANS LES ENTREPRISES TOGOLAISES</title>
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                <term xml:lang="fr">Information comptable</term>
                <term xml:lang="fr">SYSCOA</term>
                <term xml:lang="fr">UEMOA</term>
                <term xml:lang="fr">Système d'information de gestion</term>
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              <p>L'introduction du Système Comptable Ouest Africain (SYSCOA) dans la zone UEMOA en 1998 a eu comme soucis l'harmonisation des pratiques comptables des entreprises. L'analyse des systèmes d'information (SI) d'un échantillon d'entreprises togolaises suggère que la plupart de ces dernières disposent de SI opérationnel pour le reporting et la prise de décisions stratégiques. Il ressort de l'analyse que le SYSCOA devrait contribuer à l'amélioration de la pertinence des informations générées par les SI et à une uniformisation des pratiques comptables.</p>
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