The international convergence of accounting standards, Panopticon or Babel tower

La convergence internationale des normes comptables: panoptique ou tour de Babel ?

Benoit Pigé ()
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Benoit Pigé: CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - UB - Université de Bourgogne - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]

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Abstract: The crisis of 2002 and 2008, the firms' financial bankruptcies, and the States' debts justify a strong convergence of accounting and financial reporting standards. This convergence could ensure a real transparency and perfect information for investors. But is this ideal of convergence really desirable ? Through an analysis of accounting and financial standards and a discussion of the concept of active market, we indicate that the stakes are not to aim at perfect markets but instead to integrate the stakeholders' diversity and the specificities of the territories' institutions.

Keywords: convergence; reporting; standard; tetranormalization; contabilidad; normas; tetranormalizacion; informacion; comptabilité; information; norme; tétranormalisation; convergence; information (search for similar items in EconPapers)
Date: 2015
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Published in Recherches en sciences de gestion, 2015, 1 (106), pp.67--88. ⟨10.3917/resg.106.0067⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01329174

DOI: 10.3917/resg.106.0067

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