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

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  • Colasse, Bernard
  • Pochet, Christine
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    Abstract

    Cet article propose une interprétation de la réforme du dispositif français de normalisation initiée par le décret nº 2007-629 du 27 avril 2007 relatif au Conseil National de la Comptabilité (CNC). Cette réforme a débouché sur la création, par ordonnance, le 22 janvier 2009, de l'Autorité (française) des Normes Comptables (ANC). Cette interprétation relève de l'analyse néoinstitutionnelle. Elle mobilise en particulier les notions de ← dépendance de sentier → et de ← mimétisme → institutionnel. Le nouveau CNC est d'abord situé en tant qu'institution par rapport à ses prédécesseurs. Il est ensuite comparé à deux institutions dont l'architecture a pu inspirer ses concepteurs, le Financial Accounting Standards Board (FASB) et l'Autorité des Marchés Financiers (AMF). Il apparaît que le nouveau CNC s'écarte fortement du sentier de la normalisation française et se rapproche des autorités administratives indépendantes du type AMF. Or, ces autorités sont fortement inspirées de la Securities and Exchange Commission (SEC) américaine. Le modèle de la nouvelle ANC serait donc davantage la SEC que le FASB.

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    File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/7515/1/calb3271Tome15_Volume2_CCA_DECEMBRE_2.pdf
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    Bibliographic Info

    Paper provided by Université Paris-Dauphine in its series Open Access publications from Université Paris-Dauphine with number urn:hdl:123456789/7515.

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    Date of creation: 2009
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    Publication status: Published in Comptabilité Contrôle Audit (2009) v.15, p.7-36
    Handle: RePEc:ner:dauphi:urn:hdl:123456789/7515

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    Related research

    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. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert W., 1998. "Law and Finance," Scholarly Articles 3451310, Harvard University Department of Economics.
    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.
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