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Women Certified Public Accountants in Tunisia: Perceptions and Realities

Author

Listed:
  • Michèle Saboly
  • Rim Khemiri

    (LARSH - Laboratoire de Recherche Sociétés & Humanités - UPHF - Université Polytechnique Hauts-de-France - INSA Hauts-De-France - INSA Institut National des Sciences Appliquées Hauts-de-France - INSA - Institut National des Sciences Appliquées)

Abstract

This study examines the perceptions that the Tunisian CPA women have concerning conditions of access and practices of the women in the liberal accounting activity. After a literature revue enabling to highlight the key elements to constitute brakes and obstacles for the women, we present in this paper the results of a survey based on the questionnaires with 51 CPA women. The hypothesis of the historic delay of the women in the profession is not enough to enlighten the situation. The combination of cultural and organizational factors, for the greater part already identified in the Anglo-Saxon literature, shows the difficulty of trade-offs between family life and professional life. The respondents also undergo the obstacles related to the commercial skills of the accounting profession.

Suggested Citation

  • Michèle Saboly & Rim Khemiri, 2011. "Women Certified Public Accountants in Tunisia: Perceptions and Realities," Post-Print hal-04509392, HAL.
    • Handle: RePEc:hal:journl:hal-04509392
    as

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