Normalisation comptable internationale: le retour du politique ?

Alain Burlaud and Bernard Colasse

ACCRA, 2010, vol. 16, issue 3, 153-175

Abstract: Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent; this process does not permit an effective participation of all stakeholders. In actuality, only those who have substantial financial and intellectual resources can afford to get involved. Further, we discuss the weaknesses of the theoretical basis (agency theory and efficient markets theory) that supports the conceptual framework of IASB. In today?s crisis context, these limits and weaknesses raise the question of a re-politization of international accounting standardisation.

Keywords: IASB; IFRS; international accounting standards (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (19)

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