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


  • Rouba Chantiri-Chaudemanche



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
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    References listed on IDEAS

    1. Giovannucci, Daniele & Ponte, Stefano, 2005. "Standards as a new form of social contract? Sustainability initiatives in the coffee industry," Food Policy, Elsevier, vol. 30(3), pages 284-301, June.
    2. Theresa Selfa & Joan Qazi, 2005. "Place, Taste, or Face-to-Face? Understanding Producer–Consumer Networks in “Local” Food Systems in Washington State," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 22(4), pages 451-464, December.
    3. Jutta Roosen & Jayson L. Lusk & John A. Fox, 2003. "Consumer demand for and attitudes toward alternative beef labeling strategies in France, Germany, and the UK," Agribusiness, John Wiley & Sons, Ltd., vol. 19(1), pages 77-90.
    4. Magnus Boström & Mikael Klintman, 2006. "State-centered versus Nonstate-driven Organic Food Standardization: A Comparison of the US and Sweden," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 23(2), pages 163-180, June.
    5. Nelson, Phillip, 1970. "Information and Consumer Behavior," Journal of Political Economy, University of Chicago Press, vol. 78(2), pages 311-329, March-Apr.
    6. Henson, Spencer & Reardon, Thomas, 2005. "Private agri-food standards: Implications for food policy and the agri-food system," Food Policy, Elsevier, vol. 30(3), pages 241-253, June.
    7. Garcia Martinez, Marian & Fearne, Andrew & Caswell, Julie A. & Henson, Spencer, 2007. "Co-regulation as a possible model for food safety governance: Opportunities for public-private partnerships," Food Policy, Elsevier, vol. 32(3), pages 299-314, June.
    8. Eden, Sally & Bear, Christopher & Walker, Gordon, 2008. "The sceptical consumer? Exploring views about food assurance," Food Policy, Elsevier, vol. 33(6), pages 624-630, December.
    9. repec:dau:papers:123456789/5180 is not listed on IDEAS
    10. Lucy Jarosz, 2000. "Understanding agri-food networks as social relations," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 17(3), pages 279-283, September.
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