Introduction of Information and Communication Technologies Teaching in Accounting Education Following the LMD Reform in Tunisia: Toward a Market Orientation

Khemiri, Rim; Chehida, Maryam Ben

doi:10.5171/2010.206493

Cited by 2 publications

(2 citation statements)

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“…It seems to us that it is time to suggest changes in the accounting education in order both to broaden the base of knowledge and to develop skills, and change teaching methods. The timing is particularly appropriate since the Tunisian government, after implementing LMD reform (License-Master-Doctorate) [48], is currently putting implementing a new reform of higher education [49].…”

Section: Study Background and Literature Reviewmentioning

confidence: 99%

Knowledge and Skills Required in Accounting Education: A Comparative Study

Khemiri¹

2021

Accounting and Finance Innovations

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Accounting education should continually evolve in order to better prepare future professionals for the ever-changing needs. This study aims to ascertain the knowledge, skills and teaching methods considered to be the most important for the successful practice of Certified Public Accountants (CPA). For this purpose, we conducted a survey of 306 CPA and CPA trainees in Tunisia, focuses on four dimensions: knowledge (19 items), professional skills (22 items), technological skills (18 items), and teaching methods (12 items). Results indicated that there are significant differences among the tow subgroups responses regarding the perceived importance of such knowledge and skills. This research presents what the respondents agreed upon as being the most important in terms of knowledge, skills, and teaching methods for the accounting profession. The findings also revealed that there are a similarities and differences between the perceptions of Tunisian professionals and those of Americans and Chinese professionals.

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Section: Study Background and Literature Reviewmentioning

confidence: 99%

Knowledge and Skills Required in Accounting Education: A Comparative Study

Khemiri¹

2021

Accounting and Finance Innovations

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“…In 1880, the first meeting of the Tunisian accountants was held under the theme "unification of accounting" (Derbel, 1997). Being under the French occupation , the French chart of accounts of 1942 was adopted through a decree of the Bey [5] (Khemiri and Ben Chehida, 2010). As a result, from that date and until 1996, double-entry bookkeeping based on the chart of accounts began to mark the professional culture of Tunisian accountants.…”

Section: Prior To Independencementioning

confidence: 99%

Accounting development in a changing environment: the case of Tunisia

Slama

Klibi

2017

IJLMA

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Purpose The purpose of this paper is to discuss accounting development in Tunisia, which is a developing North African country little known in the international accounting literature. Design/methodology/approach Methodologically, this paper is based on an exploratory approach. It uses the descriptive tradition of research by collecting and analyzing numerical and narrative data to identify and describe environmental factors that favor or hamper accounting development in Tunisia. Findings This paper indicates that Tunisian companies have been applying the Enterprise Accounting System (EAS) since 1996. This system, while keeping with the logic of a chart of accounts, represents a first attempt to harmonize with international accounting standards. Accounting harmonization in Tunisia is meant to support the strategy, launched in the early 1990s, to integrate the country into the globalization process. Accordingly, the EAS has helped to achieve macroeconomic benefits (public interests). However, it does not lead to the desired level of financial transparency (private interests), especially that of large companies. Currently, Tunisian Accounting Standards neither reflect the rapid evolution of business activity nor changes in international accounting standards. This unachieved harmonization has led some listed companies to comply with some International Financial Reporting Standards which are not included in the EAS. Research limitations/implications The unachieved harmonization in Tunisia is mainly related to the political system, taxation factors, the legal system, the weak state of corporate governance and governmental control over standardization. Practical implications This paper provides insights into the problems of developing countries that harmonize with international standards to achieve public interests. These countries may encounter many difficulties in bringing their accounting standards up to date. These difficulties seem to be associated with environmental specificities. Accordingly, international standardization bodies and developing country regulators should take into account environmental factors which are determinant for the harmonization decision to succeed. Originality/value This paper contributes to the existing literature on accounting development in developing countries. It implies that recent accounting development, as it is designed in Tunisia, is better suited to the needs of small businesses. Large companies would be compelled to complement local generally accepted accounting principles by standards they choose, voluntarily, among international standards.

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Introduction of Information and Communication Technologies Teaching in Accounting Education Following the LMD Reform in Tunisia: Toward a Market Orientation

Cited by 2 publications

References 23 publications

Knowledge and Skills Required in Accounting Education: A Comparative Study

Knowledge and Skills Required in Accounting Education: A Comparative Study

Accounting development in a changing environment: the case of Tunisia

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