{"id":13236,"date":"2021-06-02T12:57:43","date_gmt":"2021-06-02T12:57:43","guid":{"rendered":"https:\/\/www.africa-press.net\/burkina-faso\/?p=13236"},"modified":"2021-06-02T12:58:57","modified_gmt":"2021-06-02T12:58:57","slug":"soutenance-de-these-de-doctorat-nathanaiel-congo-recommande-la-comptabilite-budgetaire-analytique-pour-les-ong-au-burkina","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/burkina-faso\/culture-et-art\/soutenance-de-these-de-doctorat-nathanaiel-congo-recommande-la-comptabilite-budgetaire-analytique-pour-les-ong-au-burkina","title":{"rendered":"Soutenance de th\u00e8se de doctorat : Nathanaiel Congo recommande la comptabilit\u00e9 budg\u00e9taire analytique pour les ONG au Burkina"},"content":{"rendered":"

Africa-Press<\/a> – Burkina Faso<\/a>. <\/strong><\/span>Pour sa th\u00e8se de doctorat en Sciences de gestion \u00e0 l\u2019Universit\u00e9 Aube Nouvelle (U-AUBEN, ex ISIG), Nathanaiel Congo a pr\u00e9sent\u00e9 les r\u00e9sultats de ses recherches sur la Comptabilit\u00e9 budg\u00e9taire analytique (CBA), ce mardi 1er juin 2021 \u00e0 Ouagadougou. Cette approche veut un changement organisationnel dans les ONG qui interviennent au Burkina Faso.<\/b><\/p>\n

\u00ab De la comptabilit\u00e9 budg\u00e9taire \u00e0 la comptabilit\u00e9 budg\u00e9taire analytique : analyse d\u2019un changement organisationnel dans les ONG, induit par la n\u00e9cessaire appropriation d\u2019un outil de gestion \u00bb. C\u2019est sous ce th\u00e8me que Nathanaiel Congo a d\u00e9fendu sa th\u00e8se de doctorat en Sciences de gestion, option Comptabilit\u00e9.
\nC\u2019est une th\u00e8se sur l\u2019application de certains outils de gestion qu\u2019on appelle comptabilit\u00e9 analytique, dans le cadre sp\u00e9cifique d\u2019une ONG au Burkina Faso. La Comptabilit\u00e9 budg\u00e9taire analytique (CBA) prend en compte certaines recettes et d\u00e9penses qui n\u2019\u00e9taient pas pr\u00e9vues par la comptabilit\u00e9 analytique classique.<\/p>\n

Tout est parti d\u2019un constat. \u00ab J\u2019ai choisi le th\u00e8me \u00e0 l\u2019issue d\u2019un constat. Actuellement, il n\u2019y a pas de r\u00e8gle pr\u00e9cise sur l\u2019allocation des co\u00fbts communs dans les ONG, ce qui fait qu\u2019il y a environ 25% des charges des ONG qui n\u2019est pas r\u00e8glement\u00e9 \u00e0 travers une comptabilit\u00e9 rigoureuse \u00bb, a affirm\u00e9 l\u2019imp\u00e9trant, d\u00e9sormais Dr Nathanaiel Congo. Cette non r\u00e8glementation cr\u00e9e des failles, \u00e0 l\u2019en croire. \u00ab Cela laisse place \u00e0 des possibles fraudes dans la comptabilit\u00e9. Nous avons voulu nous appesantir sur le sujet afin de proposer des th\u00e9oriques capables de r\u00e9gler ce probl\u00e8me dans les ONG \u00bb, a-t-il pr\u00e9cis\u00e9.<\/p>\n

Pour des recherches qui ont commenc\u00e9 en 2017, le directeur de th\u00e8se, Pr Marc Bidan, professeur des universit\u00e9s en Sciences de Gestion \u00e0 l\u2019Universit\u00e9 de Nantes (France) et professeur associ\u00e9 \u00e0 l\u2019U-AUBEN du Burkina Faso (depuis 2011), note que le contexte est fondamental. \u00ab Les outils de gestion qui ont \u00e9t\u00e9 con\u00e7us ailleurs ne peuvent fonctionner ici et doivent \u00eatre adapt\u00e9s. Il a propos\u00e9 la comptabilit\u00e9 budg\u00e9taire analytique qui permet de prendre en compte certaines originalit\u00e9s de la gouvernance des ONG d\u2019ici, qui sont incontournables car on parle de plus de 300 ONG au Burkina. Ce type d\u2019outil nous semble indispensable quand on fait de la recherche \u00bb, a-t-il indiqu\u00e9.<\/p>\n

Mention \u00ab Tr\u00e8s honorable \u00bb<\/b><\/p>\n

Dans le document de 288 pages, l\u2019imp\u00e9trant a propos\u00e9 cinq \u00e9tapes pour la mise en \u0153uvre ou d\u2019instrumentation de la CBA pour toute ONG d\u00e9sireuse de se l\u2019approprier. L\u2019\u00e9tape suivante, selon Dr Nathanaiel Congo, est de vulgariser cette recherche parce que c\u2019est \u00ab une recherche-action qui vise \u00e0 transformer la situation que nous avons d\u00e9crite en une situation beaucoup plus reluisante pour les ONG au Burkina Faso et pourquoi pas hors du Burkina \u00bb.<\/p>\n

Cette soutenance qui \u00e9tait pr\u00e9vue pour l\u2019ann\u00e9e pass\u00e9e a \u00e9t\u00e9 repouss\u00e9e \u00e0 cause de la crise sanitaire li\u00e9e au Covid-19. Et cela a \u00e9t\u00e9 l\u2019occasion pour le chercheur : \u00ab Le Covid-19 nous a aid\u00e9 \u00e0 peaufiner davantage le document \u00bb. En pr\u00e9sence des parents, des amis et des coll\u00e8gues, le document a \u00e9t\u00e9 valid\u00e9 par le jury avec la mention \u00ab Tr\u00e8s honorable \u00bb.<\/p>\n

Cryspin Laoundiki
\n<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

Africa-Press – Burkina Faso. Pour sa th\u00e8se de doctorat en Sciences de gestion \u00e0 l\u2019Universit\u00e9 Aube Nouvelle (U-AUBEN, ex ISIG), Nathanaiel Congo a pr\u00e9sent\u00e9 les r\u00e9sultats de ses recherches sur la Comptabilit\u00e9 budg\u00e9taire analytique (CBA), ce mardi 1er juin 2021 \u00e0 Ouagadougou. Cette approche veut un changement organisationnel dans les ONG qui interviennent au Burkina […]<\/p>\n","protected":false},"author":82,"featured_media":13235,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,11,10],"tags":[111,725,29],"class_list":["post-13236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-culture-et-art","category-homepage-french","category-toutes-les-actualites","tag-africa-press","tag-africa-press-burkina-faso","tag-burkina-faso"],"yoast_head":"\nSoutenance de th\u00e8se de doctorat : Nathanaiel Congo recommande la comptabilit\u00e9 budg\u00e9taire analytique pour les ONG au Burkina - Burkina Faso<\/title>\n<meta name=\"description\" content=\"Pour sa th\u00e8se de doctorat en Sciences de gestion \u00e0 l\u2019Universit\u00e9 Aube Nouvelle (U-AUBEN, ex ISIG), Nathanaiel Congo a ...\" \/>\n<meta name=\"robots\" content=\"index, follow, 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