La normalisation comptable et ses acteurs
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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|Date of creation:||2004|
|Date of revision:|
|Publication status:||Published in Revue Sciences de Gestion, 2004, no. 43. pp. 51-74.Length: 23 pages|
|Contact details of provider:|| Web page: http://www.dauphine.fr/en/welcome.html|
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