Abstract:

This paper studies the possibilities that Internet offers for the accounting profession in Tunisia. It carries essentially on the utility of Internet in the internal management of the certified public accountant firms and its impact in the creation of high added value services. This study reveals that certified public accountant firms weakly use the Internet compared to professionals accountant located in most developed countries and, consequently, they do not use all of the potential this tool offers to develop high added value services. This fact highlights the existing gap between the voluntarist words of the Tunisian Order of Certified Public Accountants on this subject and the reality within the companies.