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pertinence d'une normalisation comptable internationale calée sur le modèle néo-américain de gouvernance et à envisager une … normalisation comptable internationale différenciée par grandes zones géopolitiques, une normalisation comptable multipolaire. …
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Following his work on monetary crises, Bruno Théret returns in this interview to the historical plurality of the forms of money or of currency. He views public money as state currency, which has assumed different historical forms since the Old Regime. Today, the state is once again viewed...
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normes comptables internationales. …
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éthique de la responsabilité sociale. Faute de penser cette instrumentation des normes de responsabilité sociétale par les … organisations, cette mise en œuvre des normes ISO demeure difficile, d'autant que l'ISO ne constitue pas nécessairement l …
Persistent link: https://www.econbiz.de/10011246075
This article offers a synthesis of previous research related to rhetoric and persuasion in accounting standard-setting in order to offer an understanding of why rhetoric is necessary to the process and how it operates. In the first place, the rhetorical dimension of accounting standard-setting...
Persistent link: https://www.econbiz.de/10010735782
Public institutions are organized configurations which are prone to institutionalization processes. They reflect as well as produce and diffuse valuues, norms, cognitions, meanings and identities about life and evolution of society, polity or economy. The text covers a set of theories which...
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Most of the international environmental agreements that have been signed in the past to resolve transboundary pollution problems appear constrained in the sense that either monetary transfers accompany uniform abatement standards (agreements based on a uniform standard with monetary transfers),...
Persistent link: https://www.econbiz.de/10010707422