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- W633166992 abstract "This paper aims at analyzing the evolution of the relationships between two of the major accounting standards setter bodies (FASB and IASB) through a strategic theoretical framework. This reading enables us to show that the process of International accounting harmonization not only answers the needs of financial information users, but also serves the strategic intents of the standards setter organizations. This research proposes an analysis through a strategic management concept: coopetition. A case-based exploratory method is used to outline the duality (competition and cooperation) of the relationships between the FASB and the IASB. The results are particularly interesting because they highlight other reasons than the stakeholders' interests for the collaboration between two accounting institutions." @default.
- W633166992 created "2016-06-24" @default.
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- W633166992 date "2012-05-21" @default.
- W633166992 modified "2023-09-27" @default.
- W633166992 title "Une Lecture Strategique Du Processus D'Harmonisation Comptable Internationale : Le Cas Des Relations Entre Le Fasb Et L'Iasb" @default.
- W633166992 hasPublicationYear "2012" @default.
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