Réponse aux commentaires sur « Normalisation comptable internationale: le retour du politique ? »

Alain Burlaud () and Bernard Colasse ()
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Alain Burlaud: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - 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

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Abstract: This article is an answer of the authors to the comments made by Danjou & Walton and Gélard & Pigé on their article published in december 2010 (Comptabilité-Contrôle-Audit 16(3) : 153-176). From a methodological point of view, the authors question the positivist positions of their opponents and reproach them terminological approximations and rhetoric in their critical review. From a conceptual point of view, they specify the meaning they give to the notion of legitimacy and come back, to study it thoroughly and confirm it, on their characterization of the IASC-IASB's conceptual framework. In conclusion, in reference to Suchman (1995), they interpret the comments of Danjou & Walton and Gélard & Pigé as the way and means of an academic strategy of defence and repairing of the IASB's legitimacy.

Keywords: international accounting standardisation; normalisation comptable internationale; IASC; IASB (search for similar items in EconPapers)
Date: 2011-12
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2011, 17 (3), pp.115-128. ⟨10.3917/cca.173.0115⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-02145459

DOI: 10.3917/cca.173.0115

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