Return to results
Journal articles (2006), Accounting History, pp. 271-288

Creating a Supranational Institution: The Role of the Individual and the Mood of the Times

Bocqueraz C., WALTON Peter

This paper re-examines the history of the creation of the International Accounting Standards Committee and finds that it was the spontaneous creation of two accountants rather than the expression of the collective aspirations of the profession of the time.

BOCQUERAZ, C. and WALTON, P. (2006). Creating a Supranational Institution: The Role of the Individual and the Mood of the Times. Accounting History, pp. 271-288.

Keywords : #IAS, #IASC, #Rôle-de-l'individu