La falsificationde popper et son approche en comptabilite cas de la revision Du Syscohada

The (accounting) principles constitute the theoretical framework in which the practice develops. Changing this set of principles is to change the theoretical framework and therefore the practice of accounting. The SYSCOHADA that the DRC adopted when it joined OHADA has been quickly revised: which, once again, brought accounting professionals back to school to learn the new accounting. Given the scientific nature of accounting, the concern of this article is to know to what extent does the revision of Syscohada fits to K.R. Popper's falsifications, through a comparative analysis of theoretical frameworks.