The Actors of International Accounting Standard-Setting: An Epistemic Community? (notice n° 410609)
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| fixed length control field | 01559cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102808.0 |
| 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 | Chantiri-Chaudemanche, Rouba |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Actors of International Accounting Standard-Setting: An Epistemic Community? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2012.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 88 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The purpose of this paper is to characterize the participants involved in the setting of international accounting standards since 2001. The reference to studies on the role of the expert in standard-setting on the one hand, and in the field of transnational governance on the other hand suggests that the concept of epistemic community may be used to refer to the international standard-setters community. The relevance of this concept is discussed after a historical description of the international accounting standard-setting institutions and an analysis of their respective constitutions in terms of the required profiles. An analysis of the membership of some of the bodies of the international institution highlights the nature of the expertise, the existence of shared values, and the adhesion to a one-best-way of making standards. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | experts |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting standard-setting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | epistemic community |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IASB |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kahloul, Anouar |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 18 | 1 | 2012-04-01 | p. 9-37 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2012-1-page-9?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2012-1-page-9?lang=en&redirect-ssocas=7080</a> |
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