La normalisation comptable internationale analysée comme un processus politique. Le cas de la prospection et de l'évaluation des ressources pétrolières

Christine Noël-Lemaître, Véronique Blum and Yannis Constantinidès

ACCRA, 2010, vol. 16, issue 1, 133-158

Abstract: Some of the choices made through the ongoing international accounting normalisation process show that the IASB has adopted norms for controlling (images) rather than for ruling. Controlling supposes that economical and social agents become official actors in the negotiation. A focus on accounting norms applied to minerals exploration costs suggest that accounting regulation can sometimes be governed by political matters. Considering the notable exception allowed by IFRS 6, thanks to which oil companies can circumvent the paragraphs 11-12 of IAS 8, this article addresses the legitimacy and effective targets of the international accounting normalisation. The question of the ethical status of the board is then brought up.

Keywords: accounting standard-setting process ruling; legitimacy; politics; minerals exploration costs; ethics (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_161_0133 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2010-1-page-133.htm (text/html)
free

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:cai:accafc:cca_161_0133

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().