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|
|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/|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- repec:dau:papers:123456789/13775 is not listed on IDEAS
- Haas, Peter M., 1992. "Introduction: epistemic communities and international policy coordination," International Organization, Cambridge University Press, vol. 46(01), pages 1-35, December.
- repec:dau:papers:123456789/7516 is not listed on IDEAS
- 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.
- 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.
- repec:dau:papers:123456789/428 is not listed on IDEAS
- Ruggie, John Gerard, 1975. "International responses to technology: Concepts and trends," International Organization, Cambridge University Press, vol. 29(03), pages 557-583, June.
When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00479522. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)
If references are entirely missing, you can add them using this form.