Les normes comptables comme institution du capitalisme. Une analyse du passage aux normes IFRS en Europe à partir de 2005

Eve Chiapello ()
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Eve Chiapello: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

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Abstract: Accounting standards as an institution of capitalism. An analysis of the transition to IFRS in Europe from 2005. In 2002, the European Union changed direction from its past efforts to harmonise European accounting systems and turned instead to a subcontractor, requiring listed European companies to adopt accounting standards drawn up by a private London-based organisation, the IASB (International Accounting Standards Board), which had until then had no public mandate. This decision was all the more significant because the EU has no institutional means of control over the IASB, although it was the first geographical group to decide to impose these standards on its businesses. IASB standards are rooted in the "anglo-saxon" tradition of standardisation for the financial markets, and the view of the enterprise they promote diverges from the accounting traditions of continental European capitalism. This article shows how the new standards are transforming the concept of enterprise, and examines the span of factors that brought about what is a major institutional change for European capitalism

Keywords: Capitalisme; Comptabilité; Normalisation; Institution; UE; Capitalism; Accounting; Standardisation; EU (search for similar items in EconPapers)
Date: 2005-07
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Citations: View citations in EconPapers (13)

Published in Sociologie du Travail, 2005, Vol. 47, n°3, pp. 362-382. ⟨10.1016/j.soctra.2005.06.002⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00466528

DOI: 10.1016/j.soctra.2005.06.002

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