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Les femmes experts-comptables en Tunisie : perceptions et réalités

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

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.

Suggested Citation

  • Michèle Saboly & Rim Khemiri, 2011. "Les femmes experts-comptables en Tunisie : perceptions et réalités," Post-Print hal-04509409, HAL.
    • Handle: RePEc:hal:journl:hal-04509409
    as

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