Les Acteurs De La Normalisation Comptable Internationale: Une Communaute Epistemique ?
The purpose of this paper is to study the group of actors involved in the setting of international accounting standards through an analysis of the individual as well as the collective features of this community. The previous literature combined to a detailed analysis of the constitution place the international institutions in the Anglo-Saxon tradition characterized by the dominating place granted to the experts. This leads to suggest the concept of epistemic community to describe the standard setting community. On the basis of an analysis of the membership of some of the bodies of the international institution, the relevance of this concept is discussed, highlighting the nature of the expertise, the existence of shared values and the adhesion to a one best way of making standards.
|Date of creation:||10 May 2010|
|Date of revision:|
|Publication status:||Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM, 2010|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00479522|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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- Haas, Peter M., 1992. "Introduction: epistemic communities and international policy coordination," International Organization, Cambridge University Press, vol. 46(01), pages 1-35, December.
- 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.
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- 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.
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