Impact des caractéristiques du comptable et de ses relations sur son éthique professionnelle
As accountancy develops, the practice of the accounting ethics becomes more and more important so as to ensure a better execution of the professional contract and the continuity of the relation. This study aims at highlighting the incidence of the accountant's characteristics and his relationship with his customers on his practice of the accounting ethics. Our research which is based on a study of the work experience of 106 Tunisian accountants has shown that the independence of the accountant of his customers plays a key role in improving his practice of the accounting ethics which is not the case with the variable experience, appurtenance, service quality and conflicts with customers.
|Date of creation:||10 May 2011|
|Date of revision:|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650598|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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