AccueilAccounting Professions in the Arab Region

Accounting Professions in the Arab Region

Beyond Standardization: Professionel Dybnamics and Challenges

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Publié le vendredi 28 février 2014 par Rémi Boivin

Résumé

Arab countries are confronted, like other countries, to the pressure of standardization, but each one of them is responding from the back ground of its particular history. In such a framework, accounting professions have developed, are regulated, have built professional organizations and training institutions, and are now pressed to adopt international standards. International audit firms tend to impose their methods and model with the expansion of transnational corporation, the multiplication of joint ventures and franchised colmpanies. Beyond cultural gaps, historical evolution and political-economic features, reforms are being designed universally, under the pressure of the World Bank. A better understanding of the accounting profession, of practitioners aims and stakes, can point a way forward. The aim of this project is to discuss these issues in the Arab countries, and to contribute by so doing to a new vision of what is at stake in the recent upheavals they have witnessed.

Annonce

Argument

Call for contribution for a collective book

Arab countries are very different from each other, and some of them share characteristics with other African or Asian countries. But they do share a common language, a common cultural legacy, a colonial experience, either British or French, and most of them have been encouraged to adopt structural adjustment policies in the 80s. Today, they are confronted, like other countries, to the pressure of standardization, but each one of them is responding from the background of its particular history. In such a framework, accounting professions have developed, are regulated, have built professional organizations and training institutions, and are now pressed to adopt international standards.

All over the world, accounting professions seem to converge. An explosion of mergers and consolidations at the beginning of the twentieth century accelerated the growth of accountancy practice. Indeed, all international organizations are calling not only for a general framework, internationally accepted, but also a standardized set of tools to assure providing investors with information that is comparable, transparent and reliable.

The activities of international audit firms have developed with the expansion of transnational corporation, the multiplication of joint ventures, and franchised companies. More than that, it is also management methods, which have been changing, with the emergence of new professional specialisations, functions and missions, in management, finance, and internal audit. All these developments mean new curricula and training.

Those calls involve in background a series of standardizations: education, norms, accounting practices, languages, behaviours, economies, systems, etc. International accounting organizations (private or public) work to “harmonize” the standards to help people better communicate and invest, and the professionals are invited to make their methods converge. CPAs are licensed to use their accounting and auditing skills for the “public good” with objectivity, independence and integrity. But other skills are much more important in closely held firms and SMEs which are much more widespread, especially in emergent economies – as it is the case in most Arab countries.

Beyond cultural gaps, historical evolution and political-economic features, reforms are being designed universally, under the pressure of the World Bank. Perhaps a better understanding of the accounting profession, of practitioners’ aims and stakes, and the analysis of their development, can point a way forward. The aim of this project book is to discuss these issues in the Arab countries and to contribute, by so doing, to a fresh vision of what is at stake in the context of the recent upheavals.

We propose to structure this book along two lines:

1-    Profession development:

  1. Evolution, internal differentiation, recent reforms,
  2. Processes and formal organization
  3. Colonial and Postcolonial influences
  4. Feminization
  5. Comparative studies
  6. Definition and structure of the profession (missions, conditions of practice, public/private sector, role of associations/syndicates/professional unions, etc.)

2-    Practices and Education:

  1. Professional, legal and technical regulations, and relation to the state
  2. Education and training: curricula, examinations, diplomas
  3. Accounting standards: national standards v. international standards; level of implementation
  4. Globalisation and standardization
  5. Institutional and international influences
  6. Influence of the Big 4

Editing board and scientific committee

  • Wafa KHLIF (Professor of Management Accounting, Toulouse Business School Barcelona Equis, AMBA, AACSB accredited)
  • Sami EL OMARI (Professeur permanent TBS, Responsable du domaine Contrôle de gestion, Comptabilité, Toulouse Business School)
  • Elisabeth LONGUENESSE (Sociologue, chercheur, Laboratoire Printemps, CNRS/Université de Versailles Saint-Quentin en Yvelines)

Submission guidelines

Researchers are invited to submit a proposal clearly explaining the concerns of his or her proposed chapter.

All proposals should be submitted to :

Abstract Registration Due       May 15, 2014

Submission Deadline               Nov 15, 2014

Notification Due                     Jan 15, 2015

Final Version Due                    March 30, 2015

Dates

  • jeudi 15 mai 2014

Mots-clés

  • accountancy, profession, standardization, globalization, education

Contacts

  • Elisabeth Longuenesse
    courriel : elisabeth [dot] longuenesse [at] uvsq [dot] fr
  • Wafa Khlif
    courriel : w [dot] khlif [at] tbs-education [dot] es
  • Sami El Omari
    courriel : s [dot] elomari [at] tbs-education [dot] fr

Source de l'information

  • Elisabeth Longuenesse
    courriel : elisabeth [dot] longuenesse [at] uvsq [dot] fr

Pour citer cette annonce

« Accounting Professions in the Arab Region », Appel à contribution, Calenda, Publié le vendredi 28 février 2014, http://calenda.org/278380