Title: The contribution of stakeholders in accounting quality assurance: application to the Tunisian context

Authors: Amel Amiri; Sana Ben Ghodbane

Addresses: Institute of High Commercials Studies of Carthage, University of Carthage, Tunisia ' Higher Institute of Business and Accountancy of Bizerte, University of Carthage, Tunisia

Abstract: This study aims to identify the stakeholders influencing the establishment of a quality assurance process in the accounting, administrative and financial function (AAF) compared to the rest of the company's functions. This has been done through a survey-based questionnaire sent to 41 Tunisians managers of small and medium enterprises. Our results show a low part of the AAF function in this initiative for the benefit of functions creative of value. Also, the large shareholders seem to be the main stakeholders perceived as influencing the adoption of this approach. Besides, the priority group (large shareholders, customers, employees) has a significant influence on the adoption of this policy at the levels of support functions [AAF, procurement, human resources (HR), research and development]. Furthermore, there is an isomorphism effect between the functions addressed by companies and their competitors, except for the HR function. Finally, individual skills are highly recommended during this process.

Keywords: stakeholders; shareholders; accounting quality; assurance process; company’s functions; value creation functions; support functions; isomorphism; skills.

DOI: 10.1504/AJAAF.2016.086221

African Journal of Accounting, Auditing and Finance, 2016 Vol.5 No.4, pp.299 - 320

Received: 02 Jan 2017
Accepted: 17 Mar 2017
Published online: 03 Sep 2017 *

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