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2024
- ISIDORE Id: 10670/1.25ad17...
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impact assessment complexity heterogeneity accounting standardization use impact assessment complexity heterogeneity accounting standardization useSujets proches
Commerce--Accounting Finance--Accounting Commercial accounting Business enterprises--Accounting Financial accounting AccountancyCiter ce document
Anne Farjaudon et al., « Understand the complexities of the impact study in the context of accounting standards », ACCRA, ID : 10670/1.25ad17...
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This research focuses on impact assessments (IA), and in particular on their relevance to accounting standards. This management tool, used in many other fields and disciplines, such as the evaluation of legal texts or public policies, often turns out to be a highly heterogeneous practice in terms of its construction, uses, and real usefulness. The aim of this research is to gain a better understanding of the heterogeneous nature of IAs to enrich our thinking on accounting standardization Based on a qualitative approach and semi-directive interviews, this research develops results organized by axis (design/uses/resources). Finally, the results enable us to discuss the complexities of IAs and highlight the points of vigilance for accounting standard-setters.
