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            <title xml:lang="fr">Conciliation entre performance financière et performance sociale: Perception de l'utilité de l'audit social dans le contexte postrévolutionnaire en Tunisie</title>
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              <persName>
                <forename type="first">Faten</forename>
                <surname>Arfaoui</surname>
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              <date type="whenSubmitted">2018-10-25 12:51:31</date>
              <date type="whenWritten">2016</date>
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              <date type="whenReleased">2018-10-26 09:47:58</date>
              <date type="whenProduced">2016-05-19</date>
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            <idno type="halRefHtml">&lt;i&gt;Comptabilité et gouvernance&lt;/i&gt;, May 2016, Clermont-Ferrand, France. pp.cd-rom</idno>
            <idno type="halRef">Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom</idno>
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            <idno type="stamp" n="SHS">Sciences de l'Homme et de la Société</idno>
            <idno type="stamp" n="AFC">Association Francophone de Comptabilité</idno>
            <idno type="stamp" n="AFC2016" corresp="AFC">Comptabilité et gouvernance</idno>
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                <title xml:lang="fr">Conciliation entre performance financière et performance sociale: Perception de l'utilité de l'audit social dans le contexte postrévolutionnaire en Tunisie</title>
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                  <persName>
                    <forename type="first">Faten</forename>
                    <surname>Arfaoui</surname>
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                  <title>Comptabilité et gouvernance</title>
                  <date type="start">2016-05-19</date>
                  <date type="end">2016-05-20</date>
                  <settlement>Clermont-Ferrand</settlement>
                  <country key="FR">France</country>
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                  <date type="datePub">2016</date>
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                <term xml:lang="en">Tunisian context.</term>
                <term xml:lang="en">social audit perception</term>
                <term xml:lang="en">financial performance</term>
                <term xml:lang="fr">contexte tunisien</term>
                <term xml:lang="fr">perception de l’audit social</term>
                <term xml:lang="fr">Performance financière</term>
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              <p>This study has as objective to explore and to the utility’s perception of social information to improve financial performance in Tunisian context. Data collection was based on 12 interviews with financial analysts and commercial Banks. The results suggest that social audit is perceived as being unuseful to loan decision in a short term context. In addition, financial analysts seem to carry more interest to the social audit utility.</p>
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              <p>Cette recherche exploratoire permet d’apporter un éclairage sur la perception de l’utilité de l’audit social pour l’amélioration de la performance financière dans le contexte tunisien. Nous avons mené 12 entretiens semi-directifs auprès des analystes financiers et des représentants des banques commerciales. Les résultats montrent que, dans un contexte de court terme, le recours à l’audit social n’affecte pas la décision d’octroi de crédits. Par ailleurs, les analystes financiers semblent porter plus d’intérêt à l’utilité de l’audit social.</p>
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          <idno type="ROR">https://ror.org/02q1spa57</idno>
          <orgName>Université de Tunis</orgName>
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              <addrLine>92, Avenue 9 avril 1938, Tunis - 1007</addrLine>
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