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

Christine Noël Lemaitre (), Véronique Blum () and Yannis Constantinides
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Christine Noël Lemaitre: Audencia Recherche - Audencia Business School

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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; Legitimacy; Minerals exploration costs; Politics; Setting process ruling; Ethique; Coûts d'exploration pétrolière; Légitimité; Normalisation comptable; Politique; Réglementation (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (2)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2010, 16 (1), pp.133-158. ⟨10.3917/cca.161.0133⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00771158

DOI: 10.3917/cca.161.0133

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