La normalisation de l'information comptable dans le processus de gouvernance

Carole Beau and Benoît Pigé

ACCRA, 2007, vol. 13, issue 3, 57-76

Abstract: IFRS have introduced a main change in the accounting practices for the public firms financial statements. However the IFRS effects are not limited to the accountant field, they also impact the corporate governance processes. At first, through 15 conversations with executive officers, directors, financial officer, accounting officers, it appears that the change in the accounting standards has been well documented to the directors, and specifically to the members of the audit committee, but that there has not been any fundamental change in the reporting system to the board of directors. However two remarks can be done : the accounting information is no more limited to a small part of the firm but is engaging with the operators and the local executives ; and the IFRS, together with the process of information system unification, will give a unique, formalized and controlled information to all the stakeholders of the firm, and this could, at some time, induce a better control of the top executives.

Keywords: IFRS; corporate governance; reporting; board of directors; audit committee (search for similar items in EconPapers)
Date: 2007
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