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La normalisation comptable et ses acteurs

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)

Abstract

The purpose of this paper is to provide a better understanding of the profile and the contribution of actors involved in the setting of accounting standards. The comparative literature suggests the opposition between "expert" and "representative" standard-setters. Considering both notions in the context of accounting standard-setting leads us to qualify this opposition. It also enables us to highlight other features: on the one hand, the more and more significant participation of "professional standard-setters", whose job is to produce standards; on the other hand, the fact that participants in standard setting constitute a network.

Suggested Citation

  • Rouba Chantiri-Chaudemanche, 2004. "La normalisation comptable et ses acteurs," Post-Print halshs-00151441, HAL.
    • Handle: RePEc:hal:journl:halshs-00151441
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    Citations

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    Cited by:

    1. repec:dau:papers:123456789/3499 is not listed on IDEAS
    2. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.
    3. Bourguignon Rémi & Madina Rival, 2011. "Syndicats de salariés et lobbying :," Post-Print halshs-00623983, HAL.
    4. repec:dau:papers:123456789/7515 is not listed on IDEAS
    5. Stanislas Boutmy & Madina Rival, 2013. "Action publique des collectivités locales françaises et réforme comptable : vers plus de transparence ?," Post-Print hal-02901086, HAL.
    6. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2010. "Les Acteurs De La Normalisation Comptable Internationale: Une Communaute Epistemique ?," Post-Print hal-00479522, HAL.
    7. Chiapello, Eve & Medjad, Karim, 2009. "An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 448-468.
    8. Bernard Colasse & Christine Pochet, 2008. "De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d'isomorphisme institutionnel ?," Post-Print halshs-00522493, HAL.

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