Normalisation comptable internationale et légitimité – Commentaires sur « Normalisation comptable internationale: le retour du politique ? »

Gilbert Gelard and Benoit Pigé ()
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Benoit Pigé: LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique, IAE Franche Comté - Institut d'Administration des Entreprises de Franche Comté - Besançon - UFR SJEPG - UFR de Sciences juridiques, économiques, politiques et de gestion - UMLP - Université Marie et Louis Pasteur - UBFC - Université Bourgogne Franche-Comté [COMUE]

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Abstract: The legitimacy of the international accounting standards (IFRS) – Comments on « International accounting standardisation: is politics back? »Burlaud and Colasse (2010) have expressed very strong views by calling into question the legitimacy of the IASB in three areas : political, process and substance. After discussing their arguments, we conclude that if the IASB is not a perfect organization, and is likely to be improved by enhancing its accountability to every stakeholder, it has nevertheless a real legitimacy in the three areas discussed.

Keywords: légitimité; responsabilité; reporting; legitimacy; intérêt général; IFRS; due process; accounting standards; accountability; public interest; processus; normes comptables; rendre compte (search for similar items in EconPapers)
Date: 2011-12
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Citations: View citations in EconPapers (1)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2011, 17 (3), pp.85-99. ⟨10.3917/cca.173.0085⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01347012

DOI: 10.3917/cca.173.0085

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