International Journal of Accounting Research

Department of Accounting, University of Kairouan, Al Qayrawan, Tunisia

Biography

He is affiliated to Hedi baazaoui, Department of Accounting, University of Kairouan, Al Qayrawan, Tunisia. He is a recipient of many awards and grants for his valuable contributions and discoveries in major area of subject research. His international experience includes various programs, contributions and participation in different countries for diverse fields of study.  His research interests reflect in his wide range of publications in various national and international journals. 

Publications

• Research Article   
  The Evolution of Accounting Normalization in Tunisia After Independence
  Author(s): Hedi baazaoui*
  
  This paper is an attempt to understand the philosophy of accounting normalization in an emerging country (Tunisia). After independence, the public authorities opted for an accounting system that met the requirements of the national accounts since the economy was run. After and during the nineties of the last century, Tunisia entered the market economy and consequently it was forced to make an accounting reform closely modeled on the international reference system. In 2018, the Tunisian National Accounting Council announced the outright adoption of IFRS for financial institutions and consolidated accounts for all sectors of activity, starting in 2021. .. View more»
  

  DOI: 10.35248/2472-114X.21.9.208

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