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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 ;...
Persistent link: https://www.econbiz.de/10010707848
knowledge and how this evolution of expertise inside the OECD was defined as both an «innovation» and an intellectual «necessity …
Persistent link: https://www.econbiz.de/10011072539
envers le site, la marque et le produit. L’étude se penche également sur les effets modérateurs de l’expertise et de l …
Persistent link: https://www.econbiz.de/10011073048
Dans cet article, nous considérons une relation bilatérale entre un décideur et un expert dans laquelle l’expert observe de manière privée un paramètre représentant un état de la nature. L’expert possède un biais décisionnel qui le conduit à toujours préférer une décision...
Persistent link: https://www.econbiz.de/10011074403
Public expertise in safety, security and environment (SSE) is a process that is increasingly submitted to control and … transparency. As decision-making, the exercise of expertise involves subjectivity and judgment. An oversight, a monitoring and an … their experience feedback, the authors first propose some early contributions to study the validity and the legitimacy of …
Persistent link: https://www.econbiz.de/10011074415
modérées par l’expertise d’Internet, l’implication envers la catégorie du produit, le lieu et le moment de la visite. Après la …
Persistent link: https://www.econbiz.de/10011074635
legitimacy of benefits received from the brand.The integration of CSF in customer segmentation appears to be as an efficient tool …
Persistent link: https://www.econbiz.de/10011273995
Jon Elster has a clear view of the role of norms and impartiality in collective decision making processes, but does not ascribe to them the power to explain action. Hence, the paradox: If it is only public reasons that can justify outcomes, how can private desires be the causes of the same...
Persistent link: https://www.econbiz.de/10005087425
. However, the emerging Common Foreign and Security Policy (CFSP) has been criticized for its lack of democratic legitimacy … European Union (EU) to enhance legitimacy or is this process a result of inter-institutional dynamics? Are these mechanisms …
Persistent link: https://www.econbiz.de/10009401157
The paper suggests a practice turn in the analysis of political legitimacy. Current social science research on … political legitimacy suffers twofold. First, it shows an undue (silent) impact of an ethics-first perspective. Second, empirical … approaches to political legitimacy mostly focus on societal constellations of citizens’ beliefs. The dynamic character of …
Persistent link: https://www.econbiz.de/10009644125