La normalisation comptable et ses hommes

Rouba Chantiri-Chaudemanche ()
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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

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Abstract: Our purpose in this paper is to analyse the profile of people involved in accounting standard-setting. The discussion develops three aspects : 1) the opposition between expert and representative standard-setters ; 2) the more and more significant participation of professional standard-setters ; 3) 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
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Published in XXVème congrès de l'AFC, 2004, Orléans, France. pp.1-22

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00151460

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