November 2025 – BAOBIZZ: An African Perspective on Global Issues

Guinea-Bissau facing its upset destiny: a country with exceptional potential but trapped in its structural weaknesses

8 February 202630 November 2025 by Moustapha DIENG

Guinea-Bissau remains one of the most striking paradoxes on the African continent: a territory with a prodigious natural heritage, immense agricultural potential and scarce tourist wealth, but a prisoner of chronic instability that prevents it from turning these assets into real development. Since its independence ripped out in pain, this small African state of ...

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Consumer society: architecture of a system that produces desire, shapes behaviour and cultivates artificial needs

29 November 2025 by Moustapha DIENG

In a world saturated with images, commercial demands and algorithms that sculpt our desires before we even realize it, the consumer society has become the invisible architecture of our behavior. It shapes our aspirations, our frustrations, our identities. It organises the market around a consumer whose needs it claims to satisfy, even then ...

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Understanding and Auditing Carbon Credit: A Major Issue for the Accounting Profession

28 November 202528 November 2025 by Moustapha DIENG

In a context where climate transition is a major challenge for businesses, carbon credits and emission allowances now occupy a strategic place in accounts, sustainability relationships and societal accountability discourses. Yet, behind these instruments, presented as simple "carbon units", are complex mechanisms, ...

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Islamic finance and classical taxation: challenges, contradictions and impacts for accountants

27 November 2025 by Moustapha DIENG

The rise of Islamic finance in a global environment dominated by interest-based tax and banking mechanisms creates a zone of friction that accountants must now master with precision. If Islamic principles of financing: ban on the riba, real asset requirement, risk sharing, offer a coherent and ethical economic architecture, ...

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Europe in the strategic impasse: between military dependence and risk of escalation

26 November 2025 by Moustapha DIENG

As the war in Ukraine enters its third year, Europe discovers the extent of its strategic vulnerability. Depending on the US military umbrella, faced with an offensive and unpredictable Russia, and subject to increasing budgetary pressure, the European Union is caught up in a spiral of military, economic and political ramifications. Far from sovereign control ...

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The new masters of digital technology: how a few giants control chips, data and data centers and design global power

25 November 2025 by Moustapha DIENG

A new power map is emerging. It has nothing to do with traditional geographical boundaries, nor with the diplomatic balances inherited from past centuries. This card is invisible, silent, inscribed in the electronic circuits, the huge air-conditioned hangars where servers rumble, and in the lines of code that govern our ...

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Risk approach audit: in-depth synthesis of key international standards ISA

24 November 2025 by Moustapha DIENG

The global financial audit framework is based on the International Standards on Auditing (ISA), developed by the International Auditing and Insurance Standards Board (IAASB), which is the benchmark in over 100 jurisdictions. ISAs structure a risk-based, rational, proportionate and quality-based audit approach. ...

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The Universal Declaration of Human Rights: between normative horizons, cultural challenges and democratic challenges

23 November 2025 by Moustapha DIENG

In a world crossed by cultural, religious and geopolitical divides, the Universal Declaration of Human Rights remains both an indispensable moral landmark and a deeply contested text. Presented as the expression of human dignity transcending borders, however, it is applied unevenly, reinterpreted according to traditions, sometimes instrumentalized by the ...

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When Mali crumbles, it's all West Africa that trembles

13 December 202522 November 2025 by Moustapha DIENG

Mali is now going through one of the darkest periods in its contemporary history. Located in the heart of the Sahel, Senegal's border, this country once symbol of cultural diversity and popular resilience is now stuck in a multidimensional crisis: political, security, economic and social. But this crisis is no longer in Bamako. It radiates...

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Politics and Machiavelism in Africa: the roots of deep evil and possible paths of transformation

21 November 2025 by Moustapha DIENG

In much of Africa, political life seems to be trapped in a relentless logic where obscure manoeuvres, personal rivalries, clientelism and survival strategies often prevail over vision, competence and public interest. Far from being a mere cultural trait or a fatality, this phenomenon results from a chain of historical, institutional, socio-economic and ...

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