Réponse aux commentaires sur « Normalisation comptable internationale: le retour du politique ? »

Alain Burlaud and Bernard Colasse

ACCRA, 2011, vol. 17, issue 3, 115-128

Abstract: This article is an answer of the authors to the comments made by Danjou & Walton and Gélard & Pigé on their article. From a methodological point of view, the authors question the positivist positions of their opponents and reproach them terminological approximations in their critical review. From a conceptual point of view, they specify the meaning they give to the notion of legitimacy and come back, to study it thoroughly and confirm it, on their characterisation of IASC-IASB?s conceptual framework. In conclusion, in reference to Suchman (1995), they interpret the comments of Danjou & Walton and Gélard & Pigé as the way and means of an academic strategy of defence and repairing of IASB?s legitimacy.

Keywords: conceptual framework; IASB; international accounting standards; legitimacy; regulation (search for similar items in EconPapers)
Date: 2011
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