... is increasing on the role of corporations in society and companies are, therefore seeking to differentiate themselves through the CSR commitment. Tax incentives for CSR CSR practices Legitimacy theory Tax avoidance Tunisian context The development of a country is not only the responsibility...

...Rim Khemiri; Mariam Dammak Purpose This paper aims to trace the process of setting up and developing the higher accounting education curriculum in Tunisian public institutions, stressing the period 1956–1981. Further, this study intends to highlight specificities of the Tunisian context during...

... the extent of ERM implementation in the Tunisian context. More importantly, there are limited studies in literature that examine the determinants of this implementation. The purpose of this study is threefold, to propose an index to measure the level of ERM implementation, to examine the level of ERM...