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Les femmes experts-comptables en Tunisie : Perceptions et réalités

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Author Info

  • Michèle Saboly

    ()
    (CRM - Centre de Recherche en Management - IAE de Toulouse - Université Toulouse I Capitole - CNRS : EAC5032)

  • Rim Khemiri

    ()
    (CRM - Centre de Recherche en Management - IAE de Toulouse - Université Toulouse I Capitole - CNRS : EAC5032)

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    Abstract

    Cette étude exploratoire examine les perceptions que les femmes experts-comptables tunisiennes ont des conditions d‟accès et d‟exercice des femmes dans la profession comptable libérale. Après avoir repéré dans la littérature les éléments susceptibles de constituer des freins et des obstacles pour les femmes, une enquête est menée auprès de 51 femmes experts-comptables. La thèse du retard historique des femmes dans la profession ne suffit pas à éclairer la situation. La combinaison des facteurs culturels et organisationnels, pour la plupart déjà identifiés dans la littérature anglo-saxonne, montre la difficulté des arbitrages entre la vie familiale et la vie professionnelle. Les femmes interrogées subissent également les obstacles liés au caractère commercial de la profession.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650536.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650536

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    Keywords: Femmes ; obstacles ; retard historique ; profession comptable;

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    1. Roberts, Jennifer & Coutts, J. Andrew, 1992. "Feminization and professionalization: A review of an emerging literature on the development of accounting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 379-395.
    2. Barker, Patricia C. & Monks, Kathy, 1998. "Irish women accountants and career progression: a research note," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 813-823, November.
    3. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
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    5. Colasse, Bernard, 1996. "Les voies de la recherche en comptabilité financière," Economics Papers from University Paris Dauphine 123456789/9495, Paris Dauphine University.
    6. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2005. ""Helping them to forget..": the organizational embedding of gender relations in public audit firms," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 469-490, July.
    7. Hopwood, Anthony G., 1987. "Accounting and gender: An introduction," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 65-69, January.
    8. Linda Hantrais, 1995. "A comparative perspective on gender and accountancy," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 4(2), pages 197-215.
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