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De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d’isomorphisme institutionnel ?

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  • Pochet, Christine
  • Colasse, Bernard
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    Abstract

    This article proposes an interpretation of the reform of the French accounting standards setter initiated by the decrete n° 20076629 of the 27th of april 2007 related to the national standards board, the Conseil National de la Comptabilité (CNC). This reform, if it goes to its term, will give birth to a French Autorité des Normes Comptables (ANC). The proposed interpretation derives from a neo-institutionalist framework. It uses in particularly the notions of path dependency and of institutional mimetism. First, the new CNC is situated as an institution in relation with its predecessors. Then, It is compared with two institutions the architecture of which could have inspired its conceptors, the Financial Accounting Standards Board (FASB) and the French Autorité des Marchés Financiers (AMF). It appears that the new CNC clearly steps out of the the French accounting regulation’s historical path and tends to mime French “autorités administratives indépendantes” of the AMF type. Now, such an “autorité” is highly inspired from the SEC. So, paradoxically, the model of the new French Autorité des Normes Comptables would be the SEC rather than the FASB.

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    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/3499.

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    Date of creation: May 2008
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    Handle: RePEc:dau:papers:123456789/3499

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    Keywords: French Accounting Board; Accounting regulation; French accounting standardization; Accounting standards setting institutions; Conseil National de la Comptabilité; Régulation comptable; Normalisation comptable française; Institutions de normalisation;

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    1. Rafael LaPorta & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, . "Law and Finance," Working Paper 19451, Harvard University OpenScholar.
    2. Young, Joni J., 1994. "Outlining regulatory space: Agenda issues and the FASB," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 83-109, January.
    3. Chantiri-Chaudemanche, Rouba, 2004. "La normalisation comptable et ses acteurs," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/428, Paris Dauphine University.
    4. Colasse, Bernard, 2004. "Harmonisation comptable internationale: la résistible ascension de l'IASC-IASB," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/468, Paris Dauphine University.
    5. Bealing, William Jr & Dirsmith, Mark W. & Fogarty, Timothy, 1996. "Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 317-338, May.
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