Suchergebnisse

The aim of this research is to assess the power of the accounting profession on the international standard setting institutions after their reform in 2001. International accounting standard setting, technical and political process, can be studied through power relations. A theoretical framework is built on the basis of the theory of power of Lukes (1974, 2005). It is then applied to the study of the power of the accounting profession on the international standard-setter, focusing on the first dimension of the framework, the study of observable conflicts, and the third dimension, the study of latent conflicts. The application of the first dimension goes through the case-study of the development of IFRS 3 "Business Combinations". The results show that the IASB has not changed its position on the key issues of the project despite opposition from members of the accounting profession. The application of the third dimension goes through the study of the composition of the main bodies of the international standard-setter. The study of IFRS Foundation's constitution and the analysis of the profile of the standard setters can highlight an increased presence of members of the large audit firms. The results of these two studies are finally compared, discussed and reconciled ; Cette recherche tente d'évaluer le pouvoir de la profession comptable dans le cadre de la normalisation internationale après la réforme des institutions en 2001. La normalisation comptable internationale, processus technique et politique, se prête à une étude à travers les relations de pouvoir. Une grille d'analyse théorique est construite sur la base du cadre du pouvoir de Lukes (1974, 2005). Elle est ensuite appliquée à l'étude du pouvoir de la profession comptable sur le normalisateur international, en privilégiant la première dimension de ce cadre, l'étude des conflits observables, et la troisième dimension, l'étude des conflits latents. La première dimension est opérationnalisée à travers l'étude du développement d'un projet particulier, la norme ...

Dix-eight months of discussions and exchanges of information with almost 130 colleagues and analysis of documents make it possible to draw up for the first time a general picture of the situation of archaeology in the twenty countries around the Mediterranean. The aim was to characterise the various scientific and heritage strategies currently being carried out in this geographical area of archaeological research, which is certainly one of the most active and internationalised in the world, with almost 14 000 local actors and 800 annual field operations carried out by at least 1500 to 2000 researchers outside their country of origin. Three major developments over the last 20 years have an impact on research today: * the development of preventive archaeology, which makes it possible to renew and enrich most of the corpus of data, and often to form the long series allowing quantitative analyses; * the extension of the concept of cultural heritage, in which the institutions of guardianship are reorganised, and in which the social and economic valorisation of archaeology takes on new meanings; * the system of research competition and collaboration which now goes beyond the framework of nations to that of Europe. The diversity of strategies in the various countries shows, first and foremost, an increased inequality of resources between the countries of Europe in the Community and the others. This serious inequality will certainly reinforce the predominance of international research in the latter countries over national research, but it could also create new tensions. Another line of tension could also emerge between strategies putting knowledge (and thus the scientific treatment of any archaeological data) at the forefront of assessing the value of archaeological operations, and strategies giving priority to the economy and social valorisation. After a comparative description of the situation in each country, we have further developed the analysis of the international research system by looking successively at its ...