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L’internet au service de l’expert-comptable : cas de la Tunisie

Author

Listed:
  • Rim Khemiri

    (CALHISTE - Cultures, Arts, Littératures, Histoire, Imaginaires, Sociétés, Territoires, Environnement - EA 4343 - UVHC - Université de Valenciennes et du Hainaut-Cambrésis - UPHF - Université Polytechnique Hauts-de-France)

Abstract

Cet article étudie les possibilités qu'offre Internet pour la profession comptable en Tunisie. Il porte principalement sur l'utilité d'Internet dans la gestion interne des cabinets d'expertise comptable et sur son impact dans la création de services à forte valeur ajoutée. Il en ressort que les cabinets d'expertise comptable utilisent faiblement l'outil Internet comparé aux professionnels comptables des pays les plus développés et, dès lors, n'utilisent pas tout le potentiel qu'offre cet outil pour développer des services à forte valeur ajoutée. Cet état de fait met en évidence un déphasage entre le discours volontariste de l'Ordre des Experts Comptables de Tunisie à ce sujet et la réalité au sein des cabinets.

Suggested Citation

  • Rim Khemiri, 2009. "L’internet au service de l’expert-comptable : cas de la Tunisie," Post-Print hal-04509609, HAL.
    • Handle: RePEc:hal:journl:hal-04509609
    as

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