Involving academics in the accounting standard setting process : an application of the Delphi methodology to the assessment of IASB proposals
Year of publication: |
2014
|
---|---|
Authors: | Álvarez, Igor ; Calvo, José Antonio ; Mora, Araceli |
Published in: |
Journal of management & governance. - Dordrecht : Springer, ISSN 1385-3457, ZDB-ID 1375940-1. - Vol. 18.2014, 3, p. 765-791
|
Subject: | Management commentary | Delphi method | IASB due process | Delphi-Methode | Delphi technique | IFRS | Bilanzierungsgrundsätze | Accounting standards | Prozessmanagement | Business process management | Standardisierung | Standardization |
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