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

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  • Faten Arfaoui

    (Université de Tunis)

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.

Suggested Citation

  • Faten Arfaoui, 2016. "Conciliation entre performance financière et performance sociale: Perception de l'utilité de l'audit social dans le contexte postrévolutionnaire en Tunisie," Post-Print hal-01901221, HAL.
    • Handle: RePEc:hal:journl:hal-01901221
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901221
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