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Professionnalisation des experts-comptables : analyse comparée du Maroc et de la Tunisie

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  • Sami El Omari
  • Wafa Khlif

Abstract

The aim of this study is to understand the professionalization of chartered accountancy in Morocco and Tunisia after the independence of the two countries. Based on a neo-Weberian approach to professionalization, we find that, despite their apparently similar form of organization, the two professions have followed different trajectories. Colonial heritage and the central role of the state appear to be the two most influential factors affecting the configuration of each of the two professions.

Suggested Citation

  • Sami El Omari & Wafa Khlif, 2014. "Professionnalisation des experts-comptables : analyse comparée du Maroc et de la Tunisie," ACCRA, Association francophone de comptabilité, vol. 20(1), pages 67-91.
    • Handle: RePEc:cai:accafc:cca_201_0067
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