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Etat de l'art des recherches en sciences comptables en Tunisie

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Author Info

  • Salma Damak Ayadi

    ()
    (UREMO - IHEC)

  • Mohamed Faker Klibi

    (LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - Ministère de l'Enseignement Supérieur et de la Recherche Scientifique)

Abstract

Dans ce papier, nous avons essayé de dresser un état de l'art des recherches en comptabilité en Tunisie pendant les dix dernières années pour plusieurs raisons. La première se rapporte essentiellement à un besoin d'information face à l'absence quasi totale de base de données recensant les travaux de recherche dans ce domaine. La deuxième concerne plutôt un besoin d'analyse des différentes composantes et de l'évolution de ces recherches à travers le temps. Ce travail s'articule autour de deux principaux axes. En premier lieu, nous avons proposé une étude quantitative qui présente des statistiques descriptives des différents travaux analysés et en deuxième lieu, nous avons procédé à une étude qualitative plus approfondie des recherches universitaires en comptabilité réalisées depuis 1996 au sein des différentes institutions en Tunisie.

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File URL: http://halshs.archives-ouvertes.fr/docs/00/55/84/53/PDF/damaklibi.pdf
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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00558453.

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Date of creation: May 2006
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Publication status: Published - Presented, COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), 2006, Tunisia
Handle: RePEc:hal:journl:halshs-00558453

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00558453/en/
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Keywords: comptabilité; recherches; état de l'art;

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