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LA normalisation comptable et ses hommes : vers une sociologie de la normalisation comptable

Author

Listed:
  • Rouba Chantiri-Chaudemanche

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris-Dauphine)

Abstract

L'objet de ce papier est d'analyser le profil des hommes qui participent à l'élaboration des normes comptables. LA discussion s'articule autour de trois points : 1/ l'opposition entre experts et représentants 2/ l'émergence de plus en plus marquée de professionnels de la normalisation 3/ le fait que les participants à la normalisation constituent un "petit monde"

Suggested Citation

  • Rouba Chantiri-Chaudemanche, 2004. "LA normalisation comptable et ses hommes : vers une sociologie de la normalisation comptable," Post-Print halshs-00592981, HAL.
  • Handle: RePEc:hal:journl:halshs-00592981
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00592981
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