Une analyse de la participation de l’industrie des télécommunications au « due process » de l’IASB à l’aune de la théorie de la traduction

Hervé Kohler and Anne Le Manh

ACCRA, 2018, vol. 24, issue 1, 43-79

Abstract: The literature has widely questioned the participation on the due process. How a constituent or a group of constituents implement a strategy in order to influence the standard-setter has been little investigated so far. It is the objective of our research. Our research is based on a case study dealing with the participation of the telecommunications industry in the due process of IFRS 15, for which we refer to Actor-network theory (ANT). This theoretical framework allows us to organize the description of the events and to focus on the essential roles of spokespersons and non-human actors such as the conceptual framework of the IASB.

Keywords: standard-setting process; IASB; due process; revenue recognition; actor-network theory (search for similar items in EconPapers)
Date: 2018
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