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Les femmes experts-comptables en Tunisie : Perceptions et réalités

  • Michèle Saboly

    ()

    (CRM - Centre de Recherches en Management - CNRS - Institut d'Administration des Entreprises (IAE) - Toulouse - UT1 - Université Toulouse 1 Capitole)

  • Rim Khemiri

    ()

    (CRM - Centre de Recherches en Management - CNRS - Institut d'Administration des Entreprises (IAE) - Toulouse - UT1 - Université Toulouse 1 Capitole)

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    This exploratory study examines the perceptions that the Tunisian CPA women have about conditions of access and practice of the women in the liberal accounting profession. After located in the literature elements to constitute brakes and obstacles for the women, a survey is led with 51 CPA women. The hypothesis of the historic delay of the women in the profession is not enough to enlighten the situation. The combination of cultural and organizational factors, for the greater part already identified in the Anglo-Saxon literature, shows the difficulty of trade-offs between family life and professional life. The questioned women also undergo the obstacles connected to the commercial skills of the accounting profession.

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    Paper provided by HAL in its series Post-Print with number hal-00650536.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011
    Handle: RePEc:hal:journl:hal-00650536
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650536
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. Linda Hantrais, 1995. "A comparative perspective on gender and accountancy," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 197-215.
    2. Lehman, Cheryl R., 1992. ""Herstory" in accounting: The first eighty years," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 261-285.
    3. Hopwood, Anthony G., 1987. "Accounting and gender: An introduction," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 65-69, January.
    4. Barker, Patricia C. & Monks, Kathy, 1998. "Irish women accountants and career progression: a research note," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 813-823, November.
    5. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2005. ""Helping them to forget..": the organizational embedding of gender relations in public audit firms," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 469-490, July.
    6. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
    7. repec:dau:papers:123456789/9495 is not listed on IDEAS
    8. Roberts, Jennifer & Coutts, J. Andrew, 1992. "Feminization and professionalization: A review of an emerging literature on the development of accounting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 379-395.
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