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Normalisation comptable internationale et légitimité – Commentaires sur « Normalisation comptable internationale : le retour du politique ? »

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  • Gilbert Gelard
  • Benoît Pigé

Abstract

Burlaud and Colasse (2010) have expressed very strong views by calling into question the legitimacy of the IASB in three areas : political, process and substance. After discussing their arguments, we conclude that if the IASB is not a perfect organization, and is likely to be improved by enhancing its accountability to every stakeholder, it has nevertheless a real legitimacy in the three areas discussed.

Suggested Citation

  • Gilbert Gelard & Benoît Pigé, 2011. "Normalisation comptable internationale et légitimité – Commentaires sur « Normalisation comptable internationale : le retour du politique ? »," ACCRA, Association francophone de comptabilité, vol. 17(3), pages 85-99.
    • Handle: RePEc:cai:accafc:cca_173_0085
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