Une analyse de la participation de l’industrie des télécommunications au « due process » de l’IASB à l’aune de la théorie de la traduction

The literature has widely questioned the participation on the due process. How a constituent or a group of constituents implement a strategy in order to influence 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 IFRS 15, for which we refer to Actor-network theory (ANT). This theoretical framework allows us to organize the description of the events and to focus on the essential roles of spokespersons and non-human actors such as the conceptual framework of the IASB.