Normalisation comptable internationale: le retour du politique ?

Alain Burlaud () and Bernard Colasse ()
Additional contact information
Alain Burlaud: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Bernard Colasse: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent; this process does not permit an effective participation of all stakeholders. In actuality, only those who have substantial financial and intellectual resources can afford to get involved. Further, we discuss the weaknesses of the theoretical basis (in particular efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context, these limits and weaknesses raise the question of a re-politization of international accounting standardisation.

Keywords: IASB; IFRS; normes comptables internationales; International Accounting Standards (search for similar items in EconPapers)
Date: 2010-12
References: Add references at CitEc
Citations: View citations in EconPapers (19)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2010, 16 (3), pp.153-175

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:halshs-00576949

Access Statistics for this paper

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