Abstract EN:

This thesis aims to contribute to the elaboration of a theoretical development of the concept "profesionalism" within a cultural perspective aims in an accounting universe. For this purpose, an analysis framework has been made within an adopted approach distinguishing between the individual level of professionalism based on sociological theories of professions and the group level professionalism based on regulation/normalisation theory. Starting from this framework, we tried to show that professionalism can contribute to the adoption of new Anglo-Saxon accounting referential and its implementation in accounting practices. Once the research method was described, the second part focuses on tunisian case and made an empirical study of it. In 1986, Tunisia has introduced important reforms among its accounting system by replacing its Plan Comptable Tunisien (1986) by a mormative referential (SCET96) aligned on the international accounting standards. At first, starting from a series of interviews led with members of the standard setting body (CSC/CNC) as well as from a documentary study, this empirical study tries to emphasize on the body highly professionalism. In a second time, aims on the basis of a questionnaire administered to 197 tunisian experts-comptables (certified public accountants), this empirical study concluded that individual professionalism is a multidimensional concept. It also shows that this concept with its two dimensions, auto regulation and autonomy, have an influence on the implementation of evaluation methods of the new tunisian accounting referential. Finally, the research results emphasize on the necessary adequation of the new Anglo Saxon referential. It also concluded that for a successful adoption of this referential, CSS/CNC must be perceived by the experts-comptables as independent bodies.