Международный журнал бухгалтерских исследований

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The Evolution of Accounting Normalization in Tunisia After Independence

Hedi baazaoui*

This paper is an attempt to understand the philosophy of accounting normalization in an emerging country (Tunisia). After independence, the public authorities opted for an accounting system that met the requirements of the national accounts since the economy was run. After and during the nineties of the last century, Tunisia entered the market economy and consequently it was forced to make an accounting reform closely modeled on the international reference system. In 2018, the Tunisian National Accounting Council announced the outright adoption of IFRS for financial institutions and consolidated accounts for all sectors of activity, starting in 2021.