UNE LECTURE STRATEGIQUE DU PROCESSUS D'HARMONISATION COMPTABLE INTERNATIONALE: LE CAS DES RELATIONS ENTRE LE FASB ET L'IASB

Anne-Sophie Fernandez () and Françoise Pierrot ()
Additional contact information
Anne-Sophie Fernandez: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Françoise Pierrot: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

Post-Print from HAL

Abstract: This paper aims at analyzing the evolution of the relationships between two of the major accounting standards setter bodies (FASB and IASB) through a strategic theoretical framework. This reading enables us to show that the process of International accounting harmonization not only answers the needs of financial information users, but also serves the strategic intents of the standards setter organizations. This research proposes an analysis through a strategic management concept: coopetition. A case-based exploratory method is used to outline the duality (competition and cooperation) of the relationships between the FASB and the IASB. The results are particularly interesting because they highlight other reasons than the stakeholders' interests for the collaboration between two accounting institutions.

Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00937915v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-00937915v1/document (application/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:hal:journl:hal-00937915

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().