Pouvoir et normalisation: la perception des utilisateurs canadiens

Sylvain Durocher, Anne Fortin and Louise Côté

ACCRA, 2004, vol. 10, issue 3, 193-212

Abstract: This article presents a framework to illustrate the Canadian standard-setting process as perceived by users. The dimensions of Hardy?s power framework (1994) are adapted in the context of the Canadian standard-setting process. The framework is then enriched with the input from financial statement users obtained through interviews. Results indicate that relevant categories illustrating the standard-setting process include among others the comparative sources of power, the strategies used to exercise power, the usefulness of accounting standards, the pursuit of public interest by the standard-setter, the characteristics of the due process, the existence of non decisional committees, the personal characteristics of the members of the standard-setting committees, and the standard-setting role attributed to the accounting profession.

Keywords: accounting standard-setting; power; financial statement users (search for similar items in EconPapers)
Date: 2004
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Citations: View citations in EconPapers (7)

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