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Les Acteurs De La Normalisation Comptable Internationale: Une Communaute Epistemique ?

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Author Info

  • Rouba Chantiri-Chaudemanche

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

  • Anouar Kahloul

    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

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    Abstract

    Ce papier porte sur les participants à la normalisation comptable internationale à travers une analyse des qualités individuelles des normalisateurs comme des caractéristiques collectives de cette communauté. Les travaux antérieurs ainsi qu'une analyse détaillée de la constitution situent le dispositif international dans la tradition anglo-saxonne caractérisée par la place prépondérante accordée aux experts. Cela conduit à suggérer le concept de communauté épistémique pour qualifier la communauté normalisatrice. A partir d'une analyse de la composition de certaines instances du dispositif, la pertinence de ce concept est discutée, faisant ressortir la nature de l'expertise, l'existence de valeurs partagées et l'adhésion à une certaine manière de faire les normes.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/47/95/22/PDF/p82.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00479522.

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    Date of creation: 2010
    Date of revision:
    Publication status: Published - Presented, Crises et nouvelles problématiques de la Valeur, 2010, Nice, France
    Handle: RePEc:hal:journl:hal-00479522

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00479522/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Normalisation comptable; IASB; Experts; Communauté épistémique.;

    References

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    1. Ruggie, John Gerard, 1975. "International responses to technology: Concepts and trends," International Organization, Cambridge University Press, vol. 29(03), pages 557-583, June.
    2. Peter Standish, 2003. "Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 186-210.
    3. Chantiri-Chaudemanche, Rouba, 2004. "La normalisation comptable et ses acteurs," Economics Papers from University Paris Dauphine 123456789/428, Paris Dauphine University.
    4. Stuart Turley, 1992. "Developments in the structure of financial reporting regulation in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 105-122.
    5. Haas, Peter M., 1992. "Introduction: epistemic communities and international policy coordination," International Organization, Cambridge University Press, vol. 46(01), pages 1-35, December.
    6. Colasse, Bernard, 2009. "La normalisation comptable internationale face à la crise," Economics Papers from University Paris Dauphine 123456789/7516, Paris Dauphine University.
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