Impact des caractéristiques du comptable et de ses relations sur son éthique professionnelle

Jameleddine Ziedi () and Anis Feki ()
Additional contact information
Jameleddine Ziedi: FSEG - FSEG Sfax
Anis Feki: ESC Sfax - Ecole Supérieure de Commerce Sfax

Post-Print from HAL

Abstract: 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.

Keywords: Accounting ethics; independence; accountant's characteristics and relationship; Ethique comptable; indépendance; caractéristiques du comptable et relations (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650598
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-00650598/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00650598

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().