Expertise comptable en Tunisie :

Khlif, Wafa; Omari, Sami El

doi:10.3917/rsg.273.0047

Cited by 3 publications

(5 citation statements)

References 4 publications

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“…To overcome these political, legal and cultural deadlocks, the OECT could draw on the experience of the early accounting profession in England in the 1990s (Sikka and Willmott, 1995) that was able to reduce state control over auditing by implementing actions that Intention to leave public accounting profession improved the legitimacy of the profession in the public sphere. These include the development of its independence image and its discourse, building norms and standards, establishing quality control as well as developing vast expertise around accounting, tax and financial issues (Khlif and El Omari, 2015).…”

Section: Discussionmentioning

confidence: 99%

“…The number of registrants rose from 49 members to more than 830 in 2014. However, the proportion of females has remained somewhat low, with an average of 12% over the entire studied period (Khlif and El Omari, 2015).…”

Section: The Chartered Accountancy Profession In Tunisiamentioning

confidence: 97%

“…Moreover, the structural adjustment programmes (SAPs) undertaken by the Tunisian authorities have contributed to the expansion of the market for accounting services. The professionals were requested to assist companies towards economic integration, develop the financial market and support privatisation activities (Khlif and El Omari, 2015).…”

Section: The Chartered Accountancy Profession In Tunisiamentioning

confidence: 99%

“…For example, statutory audit, which is a central activity, is partly shared with accountants registered in the Compagnie des Comptables de Tunisie who are authorised only to audit small companies (with capital below 10,000 Tunisian dinars) without mandatory rotation. However, chartered accountants, authorised to audit large companies, are subject to a mandatory rotation every three years (Khlif and El Omari, 2015).…”

Section: The Chartered Accountancy Profession In Tunisiamentioning

confidence: 99%

“…The first is grouping: several, aged between 30 and 45 years, are grouped by niche, often sectoral (each mastering a field, namely banking, tourism, agriculture, etc. ), and the second strategy is specialisation in a market, namely companies in difficulty, industrial upgrading and so on (Khlif and El Omari, 2015).…”

Section: The Chartered Accountancy Profession In Tunisiamentioning

confidence: 99%

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Intention to leave public accounting profession in Tunisia: a qualitative study

Akrout

Damak-Ayadi

2021

JAEE

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PurposeThe present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in an emerging economy (Tunisia).Design/methodology/approachAn exploratory research was conducted using a narrative approach (episodic interviewing) after having interviewed accounting professionals. Data were analysed with the thematic coding method using NVivo software based on the push-pull-mooring (PPM) framework. Based on this analysis, four types of professionals were identified.FindingsThe interconnections among PPM factors, which are different from one type of professionals to another, play a vital role in whether a professional intends to leave the accounting profession or not. All four types of professionals perceived unpleasant facets of the public practice environment (push factors) and manifested a tendency to switch to available job opportunities (pull factors). Nevertheless, the latitude for profession change, for the third and the fourth types who perceived the professional experience differently, is restricted by mooring factors. That is not the case for the first type of professionals who have already left public accounting and the second type who intend to quit the profession, as we did not find any mooring factors.Research limitations/implicationsThis study explored the attitudes of accounting professionals towards professional turnover intention. A deeper insight into the views of the academics and the Ordre des Experts Comptables de Tunisie (OECT) might help understand this phenomenon.Practical implicationsUnderstanding the relative impact of push, pull and mooring allows the accounting professionals to determine their attitudes towards the intention to leave the profession. This enables firms to develop more effective programmes to retain valued accounting human resources. The findings highlight that the professional associations should promote the values the profession brings to the community through nationwide public awareness campaigns and enhance career opportunities by providing more branches of activity within the profession.Originality/valueThe paper responds to calls for further examination of factors behind professional turnover intention at a time when high rates of turnover were observed among accounting professionals. Also, the cultural context of Tunisia helps explain our findings.

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Section: Discussionmentioning

confidence: 99%

Section: The Chartered Accountancy Profession In Tunisiamentioning

confidence: 97%

Section: The Chartered Accountancy Profession In Tunisiamentioning

confidence: 99%

Section: The Chartered Accountancy Profession In Tunisiamentioning

confidence: 99%

Section: The Chartered Accountancy Profession In Tunisiamentioning

confidence: 99%

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Intention to leave public accounting profession in Tunisia: a qualitative study

Akrout

Damak-Ayadi

2021

JAEE

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Auditor Independence in Kinship Economies: A MacIntyrian Perspective

2022

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Le manager face au juge lors du redressement judiciaire d’entreprise : un risque de manipulation à travers l’expert-comptable judiciaire

Hamadi¹,

Omari²,

Khlif³

2016

Question(s) De Management

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L’article étudie la capacité du dirigeant enraciné à manipuler la décision du juge dans la procédure de redressement à travers l’avis de l’expert-comptable judiciaire. Premièrement, les qualifications des juges ne portent que peu sur le domaine de la gestion et de l’analyse financière des entreprises. Deuxièmement, l’information comptable et financière reflète une agrégation manipulable de la situation réelle de l’entreprise. Troisièmement, le dirigeant est le pourvoyeur principal de l’information sur laquelle l’expert-comptable judiciaire construit son rapport d’analyse de la situation de l’entreprise. L’étude d’un échantillon de 127 entreprises tunisiennes en redressement judiciaire confirme la dépendance du juge vis-à-vis de l’opinion de l’expert-comptable judiciaire. Les résultats mettent en question la réelle considération des problèmes structurels des entreprises dites en difficulté.

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Expertise comptable en Tunisie :

Cited by 3 publications

References 4 publications

Intention to leave public accounting profession in Tunisia: a qualitative study

Intention to leave public accounting profession in Tunisia: a qualitative study

Auditor Independence in Kinship Economies: A MacIntyrian Perspective

Le manager face au juge lors du redressement judiciaire d’entreprise : un risque de manipulation à travers l’expert-comptable judiciaire

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