{"title":"Chapitre 1.5. De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d’isomorphisme institutionnel ?","authors":"B. Colasse, C. Pochet","doi":"10.3917/ems.chan.2019.01.0124","DOIUrl":"https://doi.org/10.3917/ems.chan.2019.01.0124","url":null,"abstract":"","PeriodicalId":305999,"journal":{"name":"Normaliser la comptabilité des entreprises","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121811586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Chapitre 1.2. Harmonisation comptable internationale : de la résistible ascension de l’IASB","authors":"B. Colasse","doi":"10.3917/ems.chan.2019.01.0063","DOIUrl":"https://doi.org/10.3917/ems.chan.2019.01.0063","url":null,"abstract":"","PeriodicalId":305999,"journal":{"name":"Normaliser la comptabilité des entreprises","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129872503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Chapitre 3.2. Pouvoir et normalisation : la perception des utilisateurs canadiens","authors":"Sylvain Durocher, A. Fortin, Louise Côté","doi":"10.3917/ems.chan.2019.01.0379","DOIUrl":"https://doi.org/10.3917/ems.chan.2019.01.0379","url":null,"abstract":"","PeriodicalId":305999,"journal":{"name":"Normaliser la comptabilité des entreprises","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131418649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Présentation","authors":"Rouba Chantiri, B. Colasse","doi":"10.3917/ems.chan.2019.01.0027","DOIUrl":"https://doi.org/10.3917/ems.chan.2019.01.0027","url":null,"abstract":"","PeriodicalId":305999,"journal":{"name":"Normaliser la comptabilité des entreprises","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123131178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Chapitre 2.4. Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l’IASB","authors":"Anne Le Manh","doi":"10.3917/ems.chan.2019.01.0259","DOIUrl":"https://doi.org/10.3917/ems.chan.2019.01.0259","url":null,"abstract":"","PeriodicalId":305999,"journal":{"name":"Normaliser la comptabilité des entreprises","volume":"264 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122847838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Chapitre 1.4. Une privatisation inédite de la norme : le cas de la politique comptable européenne","authors":"Ève Chiapello, K. Medjad","doi":"10.3917/ems.chan.2019.01.0097","DOIUrl":"https://doi.org/10.3917/ems.chan.2019.01.0097","url":null,"abstract":"","PeriodicalId":305999,"journal":{"name":"Normaliser la comptabilité des entreprises","volume":"211 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128163520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Chapitre 2.5. Une analyse de la participation de l’industrie des télécommunications au due process de l’IASB à l’aune de la théorie de la traduction","authors":"Hervé Kohler, Anne Le Manh","doi":"10.3917/ems.chan.2019.01.0293","DOIUrl":"https://doi.org/10.3917/ems.chan.2019.01.0293","url":null,"abstract":"","PeriodicalId":305999,"journal":{"name":"Normaliser la comptabilité des entreprises","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124942263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Introduction générale","authors":"Rouba Chantiri, B. Colasse","doi":"10.3917/ems.chan.2019.01.0011","DOIUrl":"https://doi.org/10.3917/ems.chan.2019.01.0011","url":null,"abstract":"","PeriodicalId":305999,"journal":{"name":"Normaliser la comptabilité des entreprises","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131032111","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Chapitre 3.5. L’élaboration des normes comptables ou l’art de persuader : la rhétorique du normalisateur à travers la littérature","authors":"Rouba Chantiri-Chaudemanche","doi":"10.3917/ems.chan.2019.01.0447","DOIUrl":"https://doi.org/10.3917/ems.chan.2019.01.0447","url":null,"abstract":"","PeriodicalId":305999,"journal":{"name":"Normaliser la comptabilité des entreprises","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123404012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}