Several theoretical currents have been mobilized in the literature to understand factors of barriers to integration. Numerous studies have been carried out and the results obtained differ from one context to another. In addition, new barriers emerge with each study justifying the need for an exploratory approach to better understand the subject. The objective of this article is to review the literature with the aim of proposing a conceptual framework bringing together the various factors of barriers to integration that have been identified so far in the literature. In our work, we focus on accounting professionals trained abroad when they immigrate. The regulated profession of chartered accountant is a special case of the closed market with access control to the profession, reserved tasks and guarantees of technical competence ( Paradeise, 2008 ). Following the interactionist sociologists of Chicago, numerous works, dealing with a great diversity of professional groups, have shown how these are built and recomposed in ceaseless struggles and negotiations, both at their borders and at their heart. The accounting professions, and in particular the accounting profession, illustrate this phenomenon in different national contexts ( Dietrich & Moysan-Louazel, 2012: p. 5 ). We come to the conclusion that unlike studies on cultural, economic, social capital, and collectivist and individualist factors, the aspect of information has been very little used by the authors. Most studies on barriers to integration have focused on the qualitative methodology in data analysis. As a data collection tool, a large number of studies have used interviews or documentary analysis, and the results found differ from one context to another. This poses a problem of generalization of the results obtained. Most studies have focused on factors beyond the immigrant’s control (race, class, etc.) very few highlight the factors under the immigrant’s control such as (skill, training, etc.). …). In the rest of our work, we take a tour of the various theoretical currents mobilized in the literature.
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