Les processus d'élaboration des normes comptables: proposition d'un cadre d'étude

Rouba Chantiri-Chaudemanche

ACCRA, 2000, vol. 6, issue 3, 19-29

Abstract: The current paper is aimed at presenting a new approach for studying accounting standard-setting. This approach has been established through the comparative analysis of two specific processes. The suggested framework is based on an understanding of the phenomenon as public decision-making and on a series of criteria considered as significantly characteristic of standard-setting. After a presentation of these two main features of the proposed framework, the author sets out the results stemming from its application to the analysis of the two specific processes under study, i.e. a sharper understanding of standard-setting processes and a honed version of the criteria.

Keywords: accounting standards; accounting standard-setting; methodology; public decision making (search for similar items in EconPapers)
Date: 2000
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