Claude Pérochon, the journey of an accounting system builder

Professor Claude Pérochon’s education, background and professional activities are remarkable. He followed a flawless path. He lived a full life professionally, with its downsides, but he reached many stages and vanquished all the obstacles, thanks to his intelligence, his experiment, his realism and his creativity. With sometimes a lot of efforts he made a success of what he undertook, regarding pedagogy, scientific research, accountancy, accounting standards in France and Africa. In this paper, we want to point out his background and his activity as a builder of accounting systems in Africa.