The contribution of stakeholders in accounting quality assurance: application to the Tunisian context
by Amel Amiri; Sana Ben Ghodbane
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 5, No. 4, 2016

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.

Online publication date: Sun, 03-Sep-2017

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the African J. of Accounting, Auditing and Finance (AJAAF):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email