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Emergence d’une profession comptable libérale : le cas du Maroc

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Author Info
Sami El OMARI (Université des sciences sociales Toulouse 1)
Michèle SABOLY (Université des sciences sociales Toulouse 1)
Abstract

The 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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File URL: http://129.3.20.41/eps/eh/papers/0503/0503018.pdf
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Publisher Info
Paper provided by EconWPA in its series Economic History with number 0503018.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 23 pages
Date of creation: 24 Mar 2005
Date of revision:
Handle: RePEc:wpa:wuwpeh:0503018

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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Web page: http://129.3.20.41

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Related research
Keywords: professional bodies; history; Morocco;

Find related papers by JEL classification:
N - Economic History

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Marcia Annisette, 1999. "Importing accounting: the case of Trinidad and Tobago," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 9(1), pages 103-133, March. [Downloadable!] (restricted)
  2. 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. [Downloadable!] (restricted)
  3. 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. [Downloadable!] (restricted)
  4. 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. [Downloadable!] (restricted)
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This page was last updated on 2009-11-13.

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