La normalisation comptable et ses acteurs

Rouba Chantiri-Chaudemanche ()
Additional contact information
Rouba Chantiri-Chaudemanche: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: The purpose of this paper is to provide a better understanding of the profile and the contribution of actors involved in the setting of accounting standards. The comparative literature suggests the opposition between "expert" and "representative" standard-setters. Considering both notions in the context of accounting standard-setting leads us to qualify this opposition. It also enables us to highlight other features: on the one hand, the more and more significant participation of "professional standard-setters", whose job is to produce standards; on the other hand, the fact that participants in standard setting constitute a network.

Keywords: accounting standards; standard-setting bodies; decision-making; normes comptables; organismes de normalisation; décision; expertise (search for similar items in EconPapers)
Date: 2004
References: Add references at CitEc
Citations: View citations in EconPapers (8)

Published in Sciences de Gestion, 2004, 43, pp.51-74

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:halshs-00151441

Access Statistics for this paper

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