ACTUALITÉ
Postgraduate studies: teaching assistant Dominique Ilunga Kashama earns a distinction for his DEA dissertation
The Higher Institute of Arts and Crafts of Mbujimayi has a new Advanced Studies Diploma graduate. Enrolled in postgraduate studies at the University of Kisangani, teaching assistant Dominique Ilunga Kashama brilliantly defended his DEA dissertation on 30 July in the Faculty of Economics and Management, Department of Management Sciences, majoring in Financial Management. His research was entitled: “Assessing the impact of implementing the OHADA accounting framework on the financial performance of SMEs in Mbujimayi”.
This research, of clear practical value, set out to measure how the effective use of the OHADA Accounting System (SYSCOHADA) improves the financial health of local businesses. The conclusions are clear: implementing SYSCOHADA has a positive impact. The data, put through in-depth statistical analysis (descriptive and factor analysis, correlations and regressions), show that adopting this framework significantly improves the quality of financial information, strengthens accounting transparency and, above all, makes it easier for SMEs to obtain outside financing.
Among the main obstacles identified by Dominique Ilunga are a serious lack of accounting skills within businesses, the high cost of complying with the new standard, and insufficient technical and financial resources.
In response, the researcher made several recommendations so that SMEs in the region can take full advantage of SYSCOHADA. In particular, he calls for much stronger training of business leaders and accounting staff, technical and financial support for SMEs from the State and support organisations, and greater attention to the quality of financial information from banks and financial institutions.
The study makes a valuable contribution to the debate on private-sector development in the DR Congo, showing that simply adopting a standard is not enough: effective implementation and close support are what truly drive local economic performance.
Warm congratulations to the new Advanced Studies Diploma graduate from the Higher Institute of Arts and Crafts of Mbujimayi.
