Réponse aux commentaires sur « Normalisation comptable internationale : le retour du politique ? » (notice n° 343742)
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| fixed length control field | 02590cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022110.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Burlaud, Alain |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Réponse aux commentaires sur « Normalisation comptable internationale : le retour du politique ? » |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2011.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 85 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméCet article est une réponse des auteurs aux commentaires de leur article par Danjou et Walton et Gélard et Pigé. Au plan méthodologique, les auteurs contestent les positions positivistes de leurs contradicteurs et reprochent à ceux-ci une bonne dose d’approximations terminologiques dans leur critique. Au plan conceptuel, ils précisent le sens qu’ils donnent à la notion de légitimité et reviennent, pour l’approfondir et la confirmer, sur leur caractérisation du cadre conceptuel de l’IASC/IASB. En conclusion, par référence à Suchman (1995), ils interprètent les commentaires de Danjou et Walton et de Gélard et Pigé comme les instruments d’une stratégie académique de défense et de restauration de la légitimité de l’IASB. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Reply to the comments on « International accounting standardisation: is politics back? »This article is an answer of the authors to the comments made by Danjou & Walton and Gélard & Pigé on their article. From a methodological point of view, the authors question the positivist positions of their opponents and reproach them terminological approximations in their critical review. From a conceptual point of view, they specify the meaning they give to the notion of legitimacy and come back, to study it thoroughly and confirm it, on their characterisation of IASC-IASB’s conceptual framework. In conclusion, in reference to Suchman (1995), they interpret the comments of Danjou & Walton and Gélard & Pigé as the way and means of an academic strategy of defence and repairing of IASB’s legitimacy. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cadre conceptuel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | régulation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IASB |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normes internationales de comptabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | légitimité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | méthodologie de la recherche |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | international accounting standards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | regulation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | conceptual framework |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IASB |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legitimacy |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Colasse, Bernard |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 17 | 3 | 2011-12-01 | p. 115-128 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2011-3-page-115?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2011-3-page-115?lang=fr&redirect-ssocas=7080</a> |
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