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Reflections on the Concept of Authority: The Case of Accounting Standards and Standards Setting

The question of authority can take various forms and have different purposes. The exercise of authority influences behaviors, changes practices, transforms realities, and, by avoiding chaos, brings intellectual comfort to those who submit to it by leaving it to others, i.e., those who possess author...

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Detalhes bibliográficos
Main Authors: Alain BURLAUD, Maria NICULESCU
Formato: Artigo
Idioma:Inglês
Publicado em: Chamber of Financial Auditors of Romania 2022-05-01
Colecção:Audit Financiar
Assuntos:
Acesso em linha:http://revista.cafr.ro/temp/Article_9693.pdf
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