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La normalisation comptable et ses hommes

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

Our purpose in this paper is to analyse the profile of people involved in accounting standard-setting. The discussion develops three aspects : 1) the opposition between expert and representative standard-setters ; 2) the more and more significant participation of professional standard-setters ; 3) the fact that participants in standard-setting constitute a network.

Suggested Citation

  • Rouba Chantiri-Chaudemanche, 2004. "La normalisation comptable et ses hommes," Post-Print halshs-00151460, HAL.
    • Handle: RePEc:hal:journl:halshs-00151460
    as

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    Cited by:

    1. Stanislas Boutmy & Madina Rival, 2013. "Action publique des collectivités locales françaises et réforme comptable : vers plus de transparence ?," Post-Print hal-02901086, HAL.
    2. 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.

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