Digital business reporting standards: mapping the battle in France
European Journal of Information SystemsPublished 24 April 2012Open access
Véronique Guilloux, Joanne Locke, Alan Lowe
Citations39
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TL;DR
It is found that regulators play an important role as allies in the development of the standards and the antecedent networks in which the standards are located embed strong beliefs that become barriers to collaboration and fuel the battle.
Abstract
International audience
Keywords
Business, Management and Accounting
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