L'application des normes IAS/IFRS dans l'Union Européenne: Outil de gouvernance d'entreprise ou de gouvernance mondiale ?

Elena Barbu and C. Richard Baker
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Elena Barbu: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
C. Richard Baker: School of Business - Adelphi University

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Abstract: This article seeks to explain whether the application of IAS/IFRS is a method of corporate governance or whether it is a method of governance at a global level. In the first part of our article, the results of a questionnaire conducted with the financial directors of companies from the CAC 40, Euronext 100 and Next 150 demonstrate that the application of IAS/IFRS was not made in response to corporate governance. In the second part of the article, an interpretative analysis of the economic, financial and political factors which influence companies, as well as an examination of the organizations involved in the application of international accounting standards, allows as to create an inductive model which demonstrates the weigh of global governance in the application of IAS/IFRS in the European Union.

Keywords: corporate governance; world governance; EU; gouvernance d'entreprise; gouvernance mondiale; UE; France.; IAS/IFRS (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459791v1
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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