European Public Interest

Christopher Hossfeld (), Yvonne Muller-Lagarde (), David Alexander, Moritz Pöschke and Lionel Zevounou ()
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Christopher Hossfeld: ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris
Yvonne Muller-Lagarde: CDPC - Centre de Droit Pénal et de Criminologie - UPN - Université Paris Nanterre
David Alexander: Birmingham Business School - University of Birmingham [Birmingham]
Lionel Zevounou: THEORHIS - Centre de théorie du droit - CTAD - Centre de Théorie et Analyse du Droit - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - UPN - Université Paris Nanterre - CNRS - Centre National de la Recherche Scientifique, CTAD - Centre de Théorie et Analyse du Droit - UPN - Université Paris Nanterre - CNRS - Centre National de la Recherche Scientifique - Département de Sciences sociales ENS-PSL - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres, IDHES - Institutions et Dynamiques Historiques de l'Économie et de la Société - UP1 - Université Paris 1 Panthéon-Sorbonne - UP8 - Université Paris 8 Vincennes-Saint-Denis - UPN - Université Paris Nanterre - UEVE - Université d'Évry-Val-d'Essonne - CNRS - Centre National de la Recherche Scientifique - ENS Paris Saclay - Ecole Normale Supérieure Paris-Saclay

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Abstract: This report try to examine the public interest notion in UE context from an accounting point of view. It is the result of our study: 1) that there is no European or general (universal) definition of public interest. All members of the research group concluded that there is no definition for their country (including in the accounting field); the same is true in the EU 2) that the notion contains "interests" to be protected/defended 3) that the notion makes it possible to "legitimize" an action and/or standards 4) that the notion is (therefore) a tool at the service of a policy 5) that it is not necessary - or even politically counterproductive - to define the public interest (precisely) 6) that the question of whether a broadening of the notion of "public interest" with the integration of financial stability and sustainable development is desirable requires a nuanced answer: if it is justified at the political level to be able to use accounting standards as a tool of public policy, it does not seem appropriate from an economic point of view, and more precisely with regard to the main objective of financial information (true and fair view) and its effectiveness.

Date: 2018-10-04
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01936960v1
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Published in [Research Report] Autorité des normes comptables. 2018

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