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La comptabilité-monde : quand le chiffre occulte le territoire : La politique de la reddition de comptes à l’heure de la mondialisation

Author

Listed:
  • Isabelle Chambost

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Stéphane Lefrancq

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

With the economic and financial globalization, accounting has come under scrutiny from two different angles. First, to what extent does accounting allow a proper understanding of companies' strategies and the distribution of the wealth created between countries and fiscal systems? But also, to what extent accounting and accounting standards are themselves modified or stressed by this very process they should help stakeholders to monitor. This paper attempts to study these questions by analyzing the political relationships and interactions taking place between the various participants during the development of American and international standards on operating segments and country-by-country reporting, and their endorsement in Europe.

Suggested Citation

  • Isabelle Chambost & Stéphane Lefrancq, 2019. "La comptabilité-monde : quand le chiffre occulte le territoire : La politique de la reddition de comptes à l’heure de la mondialisation," Post-Print hal-02293417, HAL.
    • Handle: RePEc:hal:journl:hal-02293417
    as

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