Khlif, TBS Barcelona permanent professor, focuses her most recent analysis on Morocco and Tunisia
The Barcelona Campus permanent professor of management control, accounting and auditing, Wafa Khlif, has published a new paper in collaboration with Sami El Omari, professor at the Toulouse Campus. The professionalization of chartered accountants: a comparative analysis of Morocco and Tunisia aims to understand the professionalization of chartered accountants after the independence of these two countries.
“We find that, despite their apparently similar form of organization, the two professions have followed different trajectories”, states Khlif. “Colonial heritage and the central role of the state appear to be the two most influential factors affecting the configuration of each of the two professions”.
This academic text has been published in the 20th volume of the quarterly journal Comptabilité, Contrôle, Audit.
Khlif, W. et El Omari, S. (2014). "Professionnalisation des experts-comptables : analyse comparée du Maroc et de la Tunisie", Comptabilité – Contrôle – Audit, Tome 20, Vol. 1. pp. 67- 91.