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Normalisation comptable internationale : le retour du politique ?

Author

Listed:
  • 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] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

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.

Suggested Citation

  • Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print hal-00481562, HAL.
    • Handle: RePEc:hal:journl:hal-00481562
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481562
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    Citations

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    Cited by:

    1. Anne Maurand-Valet & Agnès Paradas, 2011. "Norme Iso 14001 Et Gestion Des Ressources Humaines (Grh). Etude Du Cas D’Une Petite Entreprise (Pe) Par Une Methodologie Hybride," Post-Print hal-02539220, HAL.
    2. Sana Saidi & Mohamed Sellami, 2011. "Communications publicitaires des cabinets d'audit et d'expertise comptable en France : Une étude exploratoire," Post-Print hal-00650569, HAL.
    3. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    4. Stéphanie Chatelain-Ponroy & Samuel Sponem, 2011. "Le contrôle de gestion comme savoir légitime. Étude sur la fabrique d'un mythe rationnel," Post-Print halshs-00677927, HAL.
    5. Hervé Kohler & Anne Le Manh, 2014. "Etude Exploratoire De La Participation Au « Due Processus » De L'Iasb De L'Industrie Des Telecommunications, Dans Le Cadre Du Projet « Revenue Recognition »," Post-Print hal-01899618, HAL.
    6. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.
    7. Mohamed Rachid Ouezzani & Youssef Alami, 2014. "The Effects of Various Choices of IFRS Implementation on the Relevance of Accounting Information," Accounting and Finance Research, Sciedu Press, vol. 3(3), pages 1-12, August.
    8. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    9. Anne-Sophie Fernandez & Françoise Pierrot, 2012. "Une Lecture Strategique Du Processus D'Harmonisation Comptable Internationale : Le Cas Des Relations Entre Le Fasb Et L'Iasb," Post-Print hal-00937915, HAL.
    10. Rouba Chantiri-Chaudemanche, 2012. "Quand Normalisation Comptable Et Rhetorique Font Bon Menage ... Un Essai D'Organisation De La Litterature," Post-Print hal-00936631, HAL.
    11. Reviewed by: Abderrazak Belabes, 2019. "Valentino Cattelan (Editor), Islamic Social Finance: Entrepreneurship, Cooperation and the Sharing Economy Routledge, London, Reviewed by: Abderrazak Belabes مراجعة كتاب التمويل الإسلامي الاجتماعي: ري," Book reviews and book reports published in the Journal of King Abdulaziz University: Islamic Economics. 752, King Abdulaziz University, Islamic Economics Institute..
    12. Alain Burlaud & Geneviève Causse, 2018. "Accounting: what balance is there between universality and contingency?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 1-89, February.
    13. Djamel Khouatra, 2014. "Evolution Et Diversite Des Systemes Comptables : Le Cas De Systemes Comptables Francophones," Post-Print hal-01899754, HAL.
    14. Djamel Khouatra, 2016. "L'intégration des normes comptables internationales IAS-IFRS dans les systèmes comptables francophones : cas du Système Comptable Financier algérien," Post-Print hal-01901025, HAL.
    15. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.
    16. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    17. Alain Burlaud, 2013. "Should Financial Statements Represent Fairly or be Relevant?," Working Papers halshs-00873959, HAL.
    18. Haas Jerome, 2013. "Towards a Comprehensive Appraisal of Global Accounting Harmonization: About the “Desirability” of IFRS – A Comment on Ramanna’s “The International Politics of IFRS Harmonization”," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 1-16, January.
    19. Madina Rival & Olivier Vidal, 2012. "Politique et comptabilité : quels liens pour quels enjeux ?," Post-Print halshs-00709763, HAL.
    20. Lambert Jerman, 2015. "Les Enjeux De L'Application Des Normes Ias-Ifrs : L'Etude Des Preparateurs Des Comptes, Une Perspective De Recherche Encore Inexploree," Post-Print hal-01188736, HAL.
    21. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.

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