PERCEPTIONS DU CAPITAL INTELLECTUEL PAR LES MANAGERS ETUDE EMPIRIQUE DANS LE CONTEXTE TUNISIEN

Mohamed Ali Boujelbene and Habib Affes ()
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Mohamed Ali Boujelbene: CREM [Tunisie] - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax
Habib Affes: FSEG - Université de Sfax - University of Sfax

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Abstract: The purpose of this exploratory research study is to examine the extent of recognition of the concept of intellectual capital in the Tunisian context and to identify the perceptions of managers concerning the accounting treatment and disclosure of this hidden concept. A survey questionnaire was conducted among 51 managers. The results of this survey argue that the majority of respondents perceive the elements of intellectual capital as important value drivers for their business. This study shows that managers are aware of the shortcoming of the present accounting system and they approve previous studies that propose voluntary disclosure of information relating to intellectual capital as a solution to compensate for the loss of relevance of traditional accounting information. This study presents a significant interest in the accounting literature and provides whether it would be appropriate for the Tunisian accounting standard setting body to ask companies to disclose more intellectual capital information.

Keywords: capital intellectuel; perception; importance; divulgation volontaire; intellectual capital; voluntary disclosure. (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00991699
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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