Conciliation entre performance financière et performance sociale: Perception de l'utilité de l'audit social dans le contexte postrévolutionnaire en Tunisie

Faten Arfaoui
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Faten Arfaoui: Université de Tunis

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Abstract: This study has as objective to explore and to the utility's perception of social information to improve financial performance in Tunisian context. Data collection was based on 12 interviews with financial analysts and commercial Banks. The results suggest that social audit is perceived as being unuseful to loan decision in a short term context. In addition, financial analysts seem to carry more interest to the social audit utility.

Keywords: financial performance; social audit perception; Tunisian context.; Performance financière; perception de l’audit social; contexte tunisien (search for similar items in EconPapers)
Date: 2016-05-19
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01901221

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