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Emergence d’une profession comptable libérale : le cas du Maroc

Author

Listed:
  • Sami El OMARI

    (Université des sciences sociales Toulouse 1)

  • Michèle SABOLY

    (Université des sciences sociales Toulouse 1)

Abstract

The purpose of this article is to study the birth and the evolution of accountancy profession and bodies in Morocco. The results show that accountants attempt to monopolize the market for accounting and audit services. National and historical specificities are highlighted.

Suggested Citation

  • Sami El OMARI & Michèle SABOLY, 2005. "Emergence d’une profession comptable libérale : le cas du Maroc," Economic History 0503018, University Library of Munich, Germany.
    • Handle: RePEc:wpa:wuwpeh:0503018
    Note: Type of Document - pdf; pages: 23. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 329-351.
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    File URL: https://econwpa.ub.uni-muenchen.de/econ-wp/eh/papers/0503/0503018.pdf
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    References listed on IDEAS

    as
    1. Barreiros, Lídia., 1985. "Towards social accounting," ILO Working Papers 992431063402676, International Labour Organization.
    2. Marcia Annisette, 1999. "Importing accounting: the case of Trinidad and Tobago," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 103-133.
    3. Uche, Chibuike U., 2002. "Professional accounting development in Nigeria: threats from the inside and outside," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 471-496.
    4. Annisette, Marcia, 2000. "Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 631-659, October.
    5. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    professional bodies; history; Morocco;
    All these keywords.

    JEL classification:

    • N - Economic History

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