Professionnalisation des experts-comptables: Analyse comparée du Maroc et de la Tunisie

Abstract

The aim of this study is to understand the professionalization of chartered accountancy in Morocco and Tunisia after the independence of the two countries. Based on a neo-Weberian approach to professionalization, we fnd that, despite their apparently similar form of organization, the two professions have followed diferent trajectories. Colonial heritage and the central role of the state appear to be the two most infuential factors afecting the confguration of each of the two professions.