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La normalisation comptable et ses acteurs

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  • Chantiri-Chaudemanche, Rouba
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    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.

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    Bibliographic Info

    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/428.

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    Date of creation: 2004
    Date of revision:
    Publication status: Published in Revue Sciences de Gestion, 2004, no. 43. pp. 51-74.Length: 23 pages
    Handle: RePEc:dau:papers:123456789/428

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    Related research

    Keywords: Organismes de normalisation; Accounting standards; Normes comptables; Prise de décision;

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    Cited by:
    1. Colasse, Bernard & Pochet, Christine, 2009. "De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d’isomorphisme institutionnel ?," Economics Papers from University Paris Dauphine 123456789/7515, Paris Dauphine University.
    2. Bourguignon Rémi & Madina Rival, 2011. "Syndicats de salariés et lobbying :," Post-Print halshs-00623983, HAL.
    3. Pochet, Christine & Colasse, Bernard, 2008. "De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d’isomorphisme institutionnel ?," Economics Papers from University Paris Dauphine 123456789/3499, Paris Dauphine University.
    4. Bernard Colasse & Christine Pochet, 2008. "De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d'isomorphisme institutionnel ?," Post-Print halshs-00522493, HAL.
    5. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.
    6. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2010. "Les Acteurs De La Normalisation Comptable Internationale: Une Communaute Epistemique ?," Post-Print hal-00479522, HAL.

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