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

Sami El Omari and Michèle Saboly
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Sami El Omari: Université des sciences sociales Toulouse 1
Michèle Saboly: Université des sciences sociales Toulouse 1

Economic History from EconWPA

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.

Keywords: professional bodies; history; Morocco (search for similar items in EconPapers)
JEL-codes: N (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc
Date: 2005-03-24
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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Persistent link: http://EconPapers.repec.org/RePEc:wpa:wuwpeh:0503018

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