Bookkeeping and the probative value of accounting records: Savary’s legacy lingers on in the OHADA Treaty states

Elad, C. and Tumnde, M. 2009. Bookkeeping and the probative value of accounting records: Savary’s legacy lingers on in the OHADA Treaty states. International Journal of Critical Accounting. 1 (1/2), pp. 82-109.

TitleBookkeeping and the probative value of accounting records: Savary’s legacy lingers on in the OHADA Treaty states
AuthorsElad, C. and Tumnde, M.
Abstract

This paper extends the work of Howard (1932) by using a content analysis of legal texts spanning several centuries to demonstrate that there are remarkable similarities between the bookkeeping provisions of Savary’s Code of 1673, the Napoleonic Commercial Code of 1807, and the recent OHADA Uniform Act on Accounting of 2000. In particular, the paper shows how some vestiges of seventeenth century bookkeeping law in the OHADA Act, which have intrigued accounting historians over much of the past century (see, e.g. Littleton, 1933, 1941; Howard, 1932; Parker, 1966; Forrester, 1997; and Richard 2005), continue to pose significant problems of interpretation and enforcement in a contemporary African setting with wider socio-political ramifications.

JournalInternational Journal of Critical Accounting
Journal citation1 (1/2), pp. 82-109
ISSN1757-9848
Year2009
PublisherInderScience
Digital Object Identifier (DOI)doi:10.1504/IJCA.2009.025332
Publication dates
Published2009

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