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

Gilbert Gelard and Benoît Pigé

ACCRA, 2011, vol. 17, issue 3, 85-99

Abstract: 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: legitimacy; accounting standards; accountability; reporting; IFRS; public interest; due process (search for similar items in EconPapers)
Date: 2011
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