Emergence d’une profession comptable libérale : le cas du Maroc
AbstractThe purpose of this article is to study the birth and the evolution of accountancy profession and bodies in Morocco. The results show that accountants attempt to monopolize the market for accounting and audit services. National and historical specificities are highlighted.
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Bibliographic InfoPaper provided by EconWPA in its series Economic History with number 0503018.
Length: 23 pages
Date of creation: 24 Mar 2005
Date of revision:
Note: Type of Document - pdf; pages: 23. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 329-351.
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professional bodies; history; Morocco;
Find related papers by JEL classification:
- N - Economic History
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- Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
- Annisette, Marcia, 2000. "Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 631-659, October.
- Uche, Chibuike U., 2002. "Professional accounting development in Nigeria: threats from the inside and outside," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 471-496.
- Marcia Annisette, 1999. "Importing accounting: the case of Trinidad and Tobago," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 103-133.
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