Abstract:

This article examines the Internet's potential for the accounting profession in Tunisia. It focuses on the usefulness of the Internet in the internal management of accounting firms and its impact in the creation of high added value services. This study reveals that accounting firms lightly use the Internet tool compared to professional accountants of developed countries and therefore do not fully utilise the potential of this tool to develop high added value services. This fact highlights the gap between the speech of the Order of Tunisian Certified Public Accountants1 in this regard and the reality within firms.