Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale

Anouar Kahloul

in Economics Thesis from University Paris Dauphine from Paris Dauphine University

Abstract: The aim of this research is to assess the power of the accounting profession on the international standard setting institutions after their reform in 2001. International accounting standard setting, technical and political process, can be studied through power relations. A theoretical framework is built on the basis of the theory of power of Lukes (1974, 2005). It is then applied to the study of the power of the accounting profession on the international standard-setter, focusing on the first dimension of the framework, the study of observable conflicts, and the third dimension, the study of latent conflicts. The application of the first dimension goes through the case-study of the development of IFRS 3 "Business Combinations". The results show that the IASB has not changed its position on the key issues of the project despite opposition from members of the accounting profession. The application of the third dimension goes through the study of the composition of the main bodies of the international standard-setter. The study of IFRS Foundation’s constitution and the analysis of the profile of the standard setters can highlight an increased presence of members of the large audit firms. The results of these two studies are finally compared, discussed and reconciled

Keywords: Profession comptable; Normalisation comptable; IASB; Big Four; Accounting Standard Setting; Accounting profession (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012 Written 2012
Note: dissertation
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://basepub.dauphine.fr/xmlui/bitstream/123456789/11297/1/2012PA090061.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 500 Can't connect to basepub.dauphine.psl.eu:443 (Bad file descriptor) (http://basepub.dauphine.fr/xmlui/bitstream/123456789/11297/1/2012PA090061.pdf [301 Moved Permanently]--> https://basepub.dauphine.psl.eu/xmlui/bitstream/123456789/11297/1/2012PA090061.pdf)

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:dau:thesis:123456789/11297

Ordering information: This item can be ordered from
http://basepub.dauph ... ndle/123456789/11297

Access Statistics for this book

More books in Economics Thesis from University Paris Dauphine from Paris Dauphine University Contact information at EDIRC.
Bibliographic data for series maintained by Alexandre Faure ( this e-mail address is bad, please contact ).