Women Certified Public Accountants in Tunisia: Perceptions and Realities
Résumé
This study examines the perceptions that the Tunisian CPA women have
concerning conditions of access and practices of the women in the liberal accounting activity.
After a literature revue enabling to highlight the key elements to constitute brakes and
obstacles for the women, we present in this paper the results of a survey based on the
questionnaires with 51 CPA women. The hypothesis of the historic delay of the women in the
profession is not enough to enlighten the situation. The combination of cultural and
organizational factors, for the greater part already identified in the Anglo-Saxon literature,
shows the difficulty of trade-offs between family life and professional life. The respondents
also undergo the obstacles related to the commercial skills of the accounting profession.