The discourse of Anglo-American standard-setters on accounting information quality

Du discours des normalisateurs anglo-saxons sur la qualité de l'information comptable

Bernard Colasse () and Céline Michaïlesco
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Bernard Colasse: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Céline Michaïlesco: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: In this study, we examine Anglo-Saxon standards-setters' answers, in their conceptual frameworks, to the question of accounting information qualitative characteristics. To do this, we proceed to a critical appraisal of their proposals in the light of economic and information theories. Anglo-Saxon conceptual frameworks equate accounting information to a market good and ignore the system that produces it, as well as the actors who manage this system. Given the theoretical weaknesses of the definitions by Anglo-Saxon standards-setters of accounting information qualitative characteristics, one can wonder if their proposals are not just an expression of what they believe to be good for investors. Behind a techno-scientific discourse, they promote a rhetorical speech with multiple political aims

Keywords: International Accounting Standards Board; Financial Accounting Standards Board; cadre conceptuel; reporting financier; Qualité; IASB; FASB (search for similar items in EconPapers)
Date: 2021
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2021, 2021/2 (11), pp.5-28. ⟨10.3917/accra.011.0005⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03380626

DOI: 10.3917/accra.011.0005

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