La comptabilité-monde: quand le chiffre occulte le territoire: La politique de la reddition de comptes à l’heure de la mondialisation

Isabelle Chambost () and Stéphane Lefrancq ()
Additional contact information
Isabelle Chambost: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Stéphane Lefrancq: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

Post-Print from HAL

Abstract: With the economic and financial globalization, accounting has come under scrutiny from two different angles. First, to what extent does accounting allow a proper understanding of companies' strategies and the distribution of the wealth created between countries and fiscal systems? But also, to what extent accounting and accounting standards are themselves modified or stressed by this very process they should help stakeholders to monitor. This paper attempts to study these questions by analyzing the political relationships and interactions taking place between the various participants during the development of American and international standards on operating segments and country-by-country reporting, and their endorsement in Europe.

Keywords: Globalization; accounting standards; Accounting standardization; country-by-country reporting; NGO; Mondialisation; Normes comptables; Régulation comptable; Reporting pays-par-pays; ONG (search for similar items in EconPapers)
Date: 2019-05-22
References: Add references at CitEc
Citations:

Published in Congrès de l'association francophone de comptabilité, AFC, May 2019, Paris, France

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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-02293417

Access Statistics for this paper

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