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The introduction of a common market system requires economic and political concessions, with the result that certain rules, tax laws and customs duty restrictions are abandoned in favor of the union. As a result of these restrictions, the instruments of the economy have undergone changes, particularly in terms of accounting, financial analysis and financial management, all of which are essential to the efficiency of the units that make up the national economy. This book analyzes the relevance of the accounting changes that the OHADA accounting system is likely to bring to the management of economic units, in this case companies in the countries that have joined this economic system. The OHADA chart of accounts is the instrument used to record financial flows in production units within the OHADA area, thus ensuring compliance with OHADA law. The ability to promote business also depends on improving the business climate.