Rule-based versus Principle-based Regulatory Compliance
作者： Brigitte Burgemeestre , Joris Hulstijn , Yao-Hua Tan
DOI: 10.3233/978-1-60750-082-7-37
关键词:
摘要: There is an ongoing debate in law and accounting about the relative merits of principle-based versus rule-based regulatory systems. In this paper we characterize what kind reasoning underlies two styles regulation. We adapt original account Verheij et al. (1998) to take aspects implementation context into account, such as process adoption a new norm roles participants. The model validated by comparison between EU US customs regulations intended enhance safety security international trade. (AEO self-assessment) are essentially principle-based, whereas American system (C-TPAT) rule-based.
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