ETUDE EXPLORATOIRE DE LA PARTICIPATION AU « DUE PROCESSUS » DE L'IASB DE L'INDUSTRIE DES TELECOMMUNICATIONS, DANS LE CADRE DU PROJET « REVENUE RECOGNITION »

Hervé Kohler () and Anne Le Manh
Additional contact information
Hervé Kohler: IAE Paris - Sorbonne Business School
Anne Le Manh: ESCP Europe - Ecole Supérieure de Commerce de Paris

Post-Print from HAL

Abstract: As a reply to attacks over a lack of transparency in the production process of its standards, the IASB has been trying since 2001 to improve its formal consultation process of constituencies, the due process. The literature has widely questioned the ability of constituents to express their views during the due process and highlights the existence of entry barriers. How a constituent or a group of constituents set up a dialogue with 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 the IASB's "Revenue Recognition" project.

Keywords: Standard; setting process; IASB; Due Process; Revenue Recognition; Strong Structuration Theory; Normalisation comptable; Théorie de la structuration renforcée (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899618
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01899618/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01899618

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().