{"id":"https://openalex.org/W2037969657","doi":"https://doi.org/10.3917/cca.181.0093","title":"Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB","display_name":"Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB","publication_year":2012,"publication_date":"2012-04-01","ids":{"openalex":"https://openalex.org/W2037969657","doi":"https://doi.org/10.3917/cca.181.0093","mag":"2037969657"},"language":"fr","primary_location":{"id":"doi:10.3917/cca.181.0093","doi":"https://doi.org/10.3917/cca.181.0093","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.181.0093","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_181_0093&download=1","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_181_0093&download=1","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016456432","display_name":"Anne Le Manh","orcid":"https://orcid.org/0000-0003-4953-1892","observed_orcids":["https://orcid.org/0000-0003-4953-1892"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Anne Le Manh","raw_affiliation_strings":["Professeur assistant \u00e0 ESCP Europe, ParisD\u00e9partement Financial Reporting & AuditESCP Europe79, avenue de la R\u00e9publique75011 Parisalemanh@escpeurope.eu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Professeur assistant \u00e0 ESCP Europe, ParisD\u00e9partement Financial Reporting & AuditESCP Europe79, avenue de la R\u00e9publique75011 Parisalemanh@escpeurope.eu","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5016456432"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":17,"citation_normalized_percentile":{"value":0.29421593,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"Tome 18","issue":"1","first_page":"93","last_page":"120"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9115999937057495,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9115999937057495,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.07500000298023224,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.003800000064074993,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/due-process","display_name":"due process","score":0.9779999852180481},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.8420000076293945},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.6420000195503235},{"id":"https://openalex.org/keywords/comprehensive-income","display_name":"comprehensive income","score":0.8569999933242798},{"id":"https://openalex.org/keywords/stakeholder-engagement","display_name":"stakeholder engagement","score":0.9089999794960022},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.6349999904632568},{"id":"https://openalex.org/keywords/political-legitimacy","display_name":"political legitimacy","score":0.6449999809265137},{"id":"https://openalex.org/keywords/stakeholder-interaction","display_name":"stakeholder interaction","score":0.4359999895095825}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6995557546615601},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6707994937896729},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.1840108335018158}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3917/cca.181.0093","doi":"https://doi.org/10.3917/cca.181.0093","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.181.0093","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_181_0093&download=1","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},{"id":"pmh:oai:cairn.info:CCA_181_0093","doi":null,"is_oa":false,"landing_page_url":"https://www.cairn.info/article.php?ID_ARTICLE=CCA_181_0093","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit | 18 | 1 | 2012-04-01 | p. 93-120 | 1262-2788","raw_type":null},{"id":"pmh:oai:cairn.info:E_CCA_181_0093","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/journal-accounting-auditing-control-2012-1-page-93?lang=en","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting Auditing Control | Volume 18 | 1 | 2012-04-01 | p. 93-120 | 1262-2788","raw_type":null}],"best_oa_location":{"id":"doi:10.3917/cca.181.0093","doi":"https://doi.org/10.3917/cca.181.0093","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.181.0093","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_181_0093&download=1","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2037969657.pdf","grobid_xml":"https://content.openalex.org/works/W2037969657.grobid-xml"},"referenced_works_count":54,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W1482160662","https://openalex.org/W1517338052","https://openalex.org/W1550360831","https://openalex.org/W1594604704","https://openalex.org/W1912427481","https://openalex.org/W1951383119","https://openalex.org/W1965868687","https://openalex.org/W1970620832","https://openalex.org/W1970812607","https://openalex.org/W1972561698","https://openalex.org/W1975499182","https://openalex.org/W1989343293","https://openalex.org/W1990073159","https://openalex.org/W1991780088","https://openalex.org/W1996858845","https://openalex.org/W1998339678","https://openalex.org/W2001620188","https://openalex.org/W2015633864","https://openalex.org/W2017258714","https://openalex.org/W2019571496","https://openalex.org/W2021892422","https://openalex.org/W2022159828","https://openalex.org/W2027356662","https://openalex.org/W2031373447","https://openalex.org/W2033931245","https://openalex.org/W2037352671","https://openalex.org/W2046803300","https://openalex.org/W2048163271","https://openalex.org/W2050406732","https://openalex.org/W2059155842","https://openalex.org/W2064721685","https://openalex.org/W2078237793","https://openalex.org/W2078878540","https://openalex.org/W2088648395","https://openalex.org/W2095513545","https://openalex.org/W2109559835","https://openalex.org/W2113789463","https://openalex.org/W2120826697","https://openalex.org/W2130162066","https://openalex.org/W2134625341","https://openalex.org/W2140758636","https://openalex.org/W2150447164","https://openalex.org/W2160522643","https://openalex.org/W2316093575","https://openalex.org/W2321518182","https://openalex.org/W2616449049","https://openalex.org/W2753359086","https://openalex.org/W3122373598","https://openalex.org/W3123174418","https://openalex.org/W3123224220","https://openalex.org/W4243037306","https://openalex.org/W4243108646","https://openalex.org/W7009242504"],"related_works":["https://openalex.org/W7062467101","https://openalex.org/W7036496487","https://openalex.org/W1531310291","https://openalex.org/W2480834110","https://openalex.org/W4392240793","https://openalex.org/W7148339863","https://openalex.org/W3123026147","https://openalex.org/W1671217232","https://openalex.org/W2112988558","https://openalex.org/W2800544555"],"abstract_inverted_index":{"R\u00e9sum\u00e9":[0],"Pour":[1],"renforcer":[2],"une":[3],"l\u00e9gitimit\u00e9":[4],"politique":[5],"qui":[6,85,105],"lui":[7],"fait":[8],"d\u00e9faut,":[9],"l\u2019IASB":[10,41],"a":[11],"mis":[12],"en":[13],"place":[14],"un":[15,44],"due":[16,38,64,79],"process":[17,39,65,80],"cens\u00e9":[18],"garantir":[19],"la":[20,59,73,98,101,107],"participation":[21,74],"des":[22,28,75],"parties":[23,76],"prenantes":[24,77],"au":[25,78],"processus":[26],"d\u2019\u00e9laboration":[27],"normes":[29],"comptables":[30],"internationales.":[31],"\u00c9l\u00e9ment":[32],"essentiel":[33],"de":[34,40,52,56,66,100],"son":[35],"fonctionnement,":[36],"le":[37],"reste":[42],"cependant":[43],"domaine":[45],"peu":[46],"investi":[47],"par":[48],"les":[49,83],"chercheurs.":[50],"L\u2019objectif":[51],"ce":[53],"papier":[54],"est":[55,70,91],"contribuer":[57],"\u00e0":[58,93],"compr\u00e9hension":[60],"du":[61,63,109],"fonctionnement":[62],"l\u2019IASB.":[67,89],"Notre":[68],"analyse":[69],"ax\u00e9e":[71],"sur":[72,82],"et":[81],"interactions":[84],"se":[86],"jouent":[87],"avec":[88],"Elle":[90],"men\u00e9e":[92],"partir":[94],"d\u2019un":[95],"projet":[96],"sp\u00e9cifique,":[97],"r\u00e9vision":[99],"norme":[102],"IAS":[103],"1,":[104],"introduit":[106],"publication":[108],"comprehensive":[110],"income":[111],".":[112]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":5}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}