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Normes comptables, normes prudentielles et normes de gouvernance : « la colonisation du monde vécu par les systèmes techniques »

Author

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  • Dominique Bessire

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

As an answer to the financial crisis, most actors call for more regulation without questioning the standardsetting process, notably from a political perspective. A comparative analysis of this process for three bodies of standards – IAS-IFRS, Basel I and II agreements and codes of corporate governance – points to a phenomenon described by Habermas as "the colonization of life-world by the technical sphere". After an analysis of the mechanisms of the colonization process, the paper explores possible ways to emancipation.

Suggested Citation

  • Dominique Bessire, 2009. "Normes comptables, normes prudentielles et normes de gouvernance : « la colonisation du monde vécu par les systèmes techniques »," Post-Print halshs-00460621, HAL.
    • Handle: RePEc:hal:journl:halshs-00460621
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460621
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    References listed on IDEAS

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    2. Dominique Bessire, 2005. "Transparency: a two-way mirror?," International Journal of Social Economics, Emerald Group Publishing, vol. 32(5), pages 424-438, May.
    3. Trevor Hopper & Andrew Powell, 1985. "Making Sense Of Research Into The Organizational And Social Aspects Of Management Accounting: A Review Of Its Underlying Assumptions [1]," Journal of Management Studies, Wiley Blackwell, vol. 22(5), pages 429-465, September.
    4. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
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