Knowledge of Islamic Accounting Among Tunisian Professionals

The paper is intended as an extension of the literature dealing with the Islamic accounting standards, issued by the AAOIFI (Accounting Auditing Organization for Islamic Financial Institutions) and still not adopted in Tunisia. Its major objective is to investigate the Tunisian accountants' basic knowledge and perceptions of Islamic accounting. The study has been designed for the sake of the Tunisian accountants' predisposition to adhere to the AAOIFI standards, as a population directly concerned by an eventual adoption of such standards.