IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00479522.html
   My bibliography  Save this paper

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00479522/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Rouba Chantiri-Chaudemanche, 2009. "Organismes de normalisation," Post-Print halshs-00678807, HAL.
    2. repec:dau:papers:123456789/13775 is not listed on IDEAS
    3. Haas, Peter M., 1992. "Introduction: epistemic communities and international policy coordination," International Organization, Cambridge University Press, vol. 46(1), pages 1-35, January.
    4. Michel Capron, 2005. "Les normes comptables internationales, instruments du capitalisme financier," Post-Print hal-01278392, HAL.
    5. Rouba Chantiri-Chaudemanche, 2004. "La normalisation comptable et ses acteurs," Post-Print halshs-00151441, HAL.
    6. repec:dau:papers:123456789/428 is not listed on IDEAS
    7. repec:dau:papers:123456789/7516 is not listed on IDEAS
    8. 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.
    9. 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.
    10. Ruggie, John Gerard, 1975. "International responses to technology: Concepts and trends," International Organization, Cambridge University Press, vol. 29(3), pages 557-583, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.
    2. Fikresus Amahazion, 2016. "Epistemic Communities, Human Rights, and the Global Diffusion of Legislation against the Organ Trade," Social Sciences, MDPI, vol. 5(4), pages 1-31, October.
    3. Christensen, Mark & Newberry, Susan & Potter, Bradley N., 2019. "Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 53-76.
    4. Carla Taramasco & Jean-Philippe Cointet & Camille Roth, 2010. "Academic team formation as evolving hypergraphs," Scientometrics, Springer;Akadémiai Kiadó, vol. 85(3), pages 721-740, December.
    5. Ilgaz Arikan & Asli M. Arikan & Oded Shenkar, 2020. "Nation‐dyadic history and cross‐border corporate deals: Role of conflict, trade, generational distance, and professional education," Strategic Management Journal, Wiley Blackwell, vol. 41(3), pages 422-466, March.
    6. Farid, May & Noguchi, Lori, 2022. "Knowledge communities and policy influence in China," World Development, Elsevier, vol. 150(C).
    7. Vilma Havas & Søren Løkke & Lone Kørnøv, 2022. "Exploring Scientific Discourse on Marine Litter in Europe: Review of Sources, Causes and Solutions," Sustainability, MDPI, vol. 14(13), pages 1-22, June.
    8. Claude Paraponaris, 2017. "Plateformes numériques, conception ouverte et emploi," Post-Print halshs-01614430, HAL.
    9. Barry Eichengreen and Fabio Ghironi., 1997. "European Monetary Unification and International Monetary Cooperation," Center for International and Development Economics Research (CIDER) Working Papers C97-091, University of California at Berkeley.
    10. Jeanie Bukowski, 2017. "A “new water culture†on the Iberian Peninsula? Evaluating epistemic community impact on water resources management policy," Environment and Planning C, , vol. 35(2), pages 239-264, March.
    11. Mateos-Garcia, Juan & Steinmueller, W. Edward, 2008. "The institutions of open source software: Examining the Debian community," Information Economics and Policy, Elsevier, vol. 20(4), pages 333-344, December.
    12. Catherine Long, 2017. "Delegated Service Authority: Institutional Evolution of PEPFAR Health-Based Program Implementing Units in Tanzania," Global Policy, London School of Economics and Political Science, vol. 8(3), pages 303-312, September.
    13. Sandberg, Kristin Ingstad & Andresen, Steinar & Bjune, Gunnar, 2010. "A new approach to global health institutions? A case study of new vaccine introduction and the formation of the GAVI Alliance," Social Science & Medicine, Elsevier, vol. 71(7), pages 1349-1356, October.
    14. Sosay, Gül & Zenginobuz, Unal, 2005. "Independent regulatory agencies in emerging economies," MPRA Paper 380, University Library of Munich, Germany.
    15. Muriel Figuié & Tristan Fournier, 2010. "Risques sanitaires globaux et politiques nationales : la gestion de la grippe aviaire au Vietnam," Review of Agricultural and Environmental Studies - Revue d'Etudes en Agriculture et Environnement, INRA Department of Economics, vol. 91(3), pages 327-343.
    16. Cynthia Couette, 2024. "Epistemic competition in global governance: The case of pharmaceutical patents," Global Policy, London School of Economics and Political Science, vol. 15(3), pages 516-527, June.
    17. Lütz, Susanne, 1998. "Wenn Banken sich vergessen ...: Risikoregulierung im internationalen Mehr-Ebenen-System," MPIfG Discussion Paper 98/5, Max Planck Institute for the Study of Societies.
    18. Acosta, Matias & Szlamka, Zsofia & Mostajo-Radji, Mohammed A., 2020. "Transnational youth networks: an evolving form of public diplomacy to accelerate the Sustainable Development Goals," SocArXiv 8247s, Center for Open Science.
    19. Yannis Papadopoulos, 2018. "How does knowledge circulate in a regulatory network? Observing a European Platform of Regulatory Authorities meeting," Regulation & Governance, John Wiley & Sons, vol. 12(4), pages 431-450, December.
    20. Thor Olav Iversen, 2023. "Boundary experts: Science and politics in measuring the Sustainable Development Goals," Global Policy, London School of Economics and Political Science, vol. 14(4), pages 600-610, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00479522. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.