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

Author

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  • Rouba Chantiri-Chaudemanche

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Anouar Kahloul

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

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.

Suggested Citation

  • Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2010. "Les Acteurs De La Normalisation Comptable Internationale: Une Communaute Epistemique ?," Post-Print hal-00479522, HAL.
    • Handle: RePEc:hal:journl:hal-00479522
    Note: View the original document on HAL open archive server: https://hal.science/hal-00479522
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    References listed on IDEAS

    as
    1. Haas, Peter M., 1992. "Introduction: epistemic communities and international policy coordination," International Organization, Cambridge University Press, vol. 46(1), pages 1-35, January.
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    3. 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, June.
    4. Ruggie, John Gerard, 1975. "International responses to technology: Concepts and trends," International Organization, Cambridge University Press, vol. 29(3), pages 557-583, July.
    5. Rouba Chantiri-Chaudemanche, 2009. "Organismes de normalisation," Post-Print halshs-00678807, HAL.
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    7. Michel Capron, 2005. "Les normes comptables internationales, instruments du capitalisme financier," Post-Print hal-01278392, HAL.
    8. Rouba Chantiri-Chaudemanche, 2004. "La normalisation comptable et ses acteurs," Post-Print halshs-00151441, HAL.
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    10. 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.
    Full references (including those not matched with items on IDEAS)

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