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

  • Rouba Chantiri-Chaudemanche

    ()

    (DRM - Dauphine Recherches en Management - CNRS - Université Paris IX - Paris Dauphine)

  • Anouar Kahloul

    (DRM - Dauphine Recherches en Management - CNRS - Université Paris IX - Paris Dauphine)

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    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.

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    File URL: https://hal.archives-ouvertes.fr/hal-00479522/document
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    Paper provided by HAL in its series Post-Print with number hal-00479522.

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    Date of creation: 10 May 2010
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    Publication status: Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM, 2010
    Handle: RePEc:hal:journl:hal-00479522
    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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    1. Thoenig, Jean-Claude, 2014. "Politique publique," Economics Papers from University Paris Dauphine 123456789/13775, Paris Dauphine University.
    2. Haas, Peter M., 1992. "Introduction: epistemic communities and international policy coordination," International Organization, Cambridge University Press, vol. 46(01), pages 1-35, December.
    3. Colasse, Bernard, 2009. "La normalisation comptable internationale face à la crise," Economics Papers from University Paris Dauphine 123456789/7516, Paris Dauphine University.
    4. 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.
    5. 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.
    6. Ruggie, John Gerard, 1975. "International responses to technology: Concepts and trends," International Organization, Cambridge University Press, vol. 29(03), pages 557-583, June.
    7. Chantiri-Chaudemanche, Rouba, 2004. "La normalisation comptable et ses acteurs," Economics Papers from University Paris Dauphine 123456789/428, Paris Dauphine University.
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