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L'objet de ce papier est d'analyser le profil des hommes qui participent à l'élaboration des normes comptables. La discussion s'articule autour de trois points : 1) l'opposition entre experts et représentants ; 2) l'émergence de plus en plus marquée de professionnels de la normalisation ;...
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This Working Paper brings together two parallel but complementary approaches to the impact of the platform economy on working conditions and social law. The first part of the study shows that the business models of some platforms is a combination of technological disruption and social evasion....
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