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LA normalisation comptable et ses hommes : vers une sociologie de la normalisation comptable


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  • Rouba Chantiri-Chaudemanche


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    L'objet de ce papier est d'analyser le profil des hommes qui participent à l'élaboration des normes comptables. LA discussion s'articule autour de trois points : 1/ l'opposition entre experts et représentants 2/ l'émergence de plus en plus marquée de professionnels de la normalisation 3/ le fait que les participants à la normalisation constituent un "petit monde"

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00592981.

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    Date of creation: May 2004
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    Publication status: Published - Presented, Normes et Mondialisation, 2004, France
    Handle: RePEc:hal:journl:halshs-00592981

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    Keywords: normes comptables; organismes de normalisation; décision; expertise;


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