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Territoires professionnels en question : L'exemple des comptables et réviseurs au Proche-Orient (Une comparaison Liban Jordanie)

Abstract : In Lebanon as inJordan, the accountancy profession is faced with major regulatory and institutional reforms owing to policies of economic liberalization, which open markets and try to attract foreign invest- ments. Light is shed on both the issues underlying resistance to these reforms and the conflicts that have flared up. By pointing out similarities and variations in the definition of this profession and of itsboundaries, we notice: the weight of history and of institutional and political factors; the convergence owing to the globalization of markets; and national responses to changes determined by factors and pressures that are mostly supranational. This can help us better understand conditions under which a profession is constructed in quite different contexts.
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https://halshs.archives-ouvertes.fr/halshs-00542537
Contributor : Elisabeth Longuenesse <>
Submitted on : Friday, December 3, 2010 - 8:46:46 PM
Last modification on : Friday, January 10, 2020 - 3:42:15 PM
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Elisabeth Longuenesse. Territoires professionnels en question : L'exemple des comptables et réviseurs au Proche-Orient (Une comparaison Liban Jordanie). Sociologie du Travail, Elsevier Masson, 2010, 52 (1), pp.71-86. ⟨halshs-00542537⟩

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