The Genesis of the 2007 Conseil National de la Comptabilit é: A Case of Institutional Isomorphism?

Bernard Colasse and Christine Pochet

Accounting in Europe, 2009, vol. 6, issue 1, 25-55

Abstract: This article puts forward an interpretation of the reform of the French accounting standard-setter initiated by Decree no. 20076629 of 27 April 2007 relating to the national accounting standards board, the Conseil National de la Comptabilité (CNC). This reform, if it goes to term, will give birth to a French accounting standards authority, the Autorité des Normes Comptables (ANC). The proposed interpretation fits within a neo-institutionalist framework. In particular, it uses the notions of path dependency and institutional mimetism. The new CNC is first put into context as an institution in relation to its predecessors. It is then compared with two institutions, the architecture of which may have inspired its conception, the Financial Accounting Standards Board (FASB) and the Autorité des Marchés Financiers (AMF). It would appear that the new CNC clearly departs from the historical path traced by French accounting regulation and tends to mimic French autorités administratives indépendantes (independent administrative authorities) of the AMF type. However, such ‘authorities’ are strongly inspired by the American Securities and Exchange Commission (SEC). So paradoxically, the model of the new French Accounting Standards Authority would be a SEC rather than an FASB.

Date: 2009
References: View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://hdl.handle.net/10.1080/17449480902896379 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:acceur:v:6:y:2009:i:1:p:25-55

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAIE20

DOI: 10.1080/17449480902896379

Access Statistics for this article

Accounting in Europe is currently edited by Lisa Evans

More articles in Accounting in Europe from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().