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Pouvoir et normalisation : la perception des utilisateurs canadiens

Author

Listed:
  • Sylvain Durocher
  • Anne Fortin
  • Louise Côté

Abstract

This article presents a framework to illustrate the Canadian standard-setting process as perceived by users. The dimensions of Hardy?s power framework (1994) are adapted in the context of the Canadian standard-setting process. The framework is then enriched with the input from financial statement users obtained through interviews. Results indicate that relevant categories illustrating the standard-setting process include among others the comparative sources of power, the strategies used to exercise power, the usefulness of accounting standards, the pursuit of public interest by the standard-setter, the characteristics of the due process, the existence of non decisional committees, the personal characteristics of the members of the standard-setting committees, and the standard-setting role attributed to the accounting profession.

Suggested Citation

  • Sylvain Durocher & Anne Fortin & Louise Côté, 2004. "Pouvoir et normalisation : la perception des utilisateurs canadiens," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 193-212.
    • Handle: RePEc:cai:accafc:cca_103_0193
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    Citations

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    Cited by:

    1. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    2. Vassili Joannides & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print hal-01682172, HAL.
    3. Isabelle Fabioux, 2016. "Le processus de normalisation de l’audit : état de l’art et voies de recherches futures," Post-Print hal-01902563, HAL.
    4. Vassili Joannides & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Grenoble Ecole de Management (Post-Print) hal-01682172, HAL.
    5. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Post-Print hal-00676580, HAL.
    6. Roland Königsgruber & Stefan Palan, 2015. "Earnings management and participation in accounting standard-setting," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(1), pages 31-52, March.
    7. repec:dau:papers:123456789/1375 is not listed on IDEAS

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