Les femmes experts-comptables en Tunisie: Perceptions et réalités

Michèle Saboly () and Rim Khemiri ()
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Michèle Saboly: CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique
Rim Khemiri: CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique

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Abstract: 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.

Keywords: gender study; barriers; accounting profession; historical delay; Femmes; obstacles; retard historique; profession comptable (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650536v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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