Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "897"
  #_source: array:26 [
    "id" => "897"
    "slug" => "creating-a-supranational-institution-the-role-of-the-individual-and-the-mood-of-the-times"
    "yearMonth" => "2006-01"
    "year" => "2006"
    "title" => "Creating a Supranational Institution: The Role of the Individual and the Mood of the Times"
    "description" => "BOCQUERAZ, C. et WALTON, P. (2006). Creating a Supranational Institution: The Role of the Individual and the Mood of the Times. <i>Accounting History</i>, pp. 271-288."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "WALTON Peter"
        "bid" => "B00000527"
        "slug" => "walton-peter"
      ]
      1 => array:1 [
        "name" => "BOCQUERAZ C."
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:3 [
      0 => "IAS"
      1 => "IASC"
      2 => "Rôle de l'individu"
    ]
    "updatedAt" => "2020-12-17 17:55:06"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "271-288"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Ce papier ré-examine l'histoire de la création de l'IASC. Il conclut que c'était une idée spontanée de deux auditeurs plutôt que l'expressions des ambitions collectives de la profession de l'époque."
      "en" => "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-21T13:21:44.000Z"
    "docTitle" => "Creating a Supranational Institution: The Role of the Individual and the Mood of the Times"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/walton-peter">WALTON Peter</a>, BOCQUERAZ C."
    "docDescription" => "<span class="document-property-authors">WALTON Peter, BOCQUERAZ C.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2006</span>"
    "keywordList" => "<a href="#">IAS</a>, <a href="#">IASC</a>, <a href="#">Rôle de l'individu</a>"
    "docPreview" => "<b>Creating a Supranational Institution: The Role of the Individual and the Mood of the Times</b><br><span>2006-01 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Creating a Supranational Institution: The Role of the Individual and the Mood of the Times</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.271749
  +"parent": null
}