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Les femmes experts-comptables en Tunisie : Perceptions et réalités

Listed author(s):
  • 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)

Registered author(s):

    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
    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:journl:hal-00650536
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    1. 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.
    2. Hopwood, Anthony G., 1987. "Accounting and gender: An introduction," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 65-69, January.
    3. Linda Hantrais, 1995. "A comparative perspective on gender and accountancy," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 197-215.
    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. repec:dau:papers:123456789/9495 is not listed on IDEAS
    6. Lehman, Cheryl R., 1992. ""Herstory" in accounting: The first eighty years," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 261-285.
    7. 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.
    8. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
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