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Réponse aux commentaires sur « Normalisation comptable internationale : le retour du politique ? »

Author

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  • Alain Burlaud
  • Bernard Colasse

Abstract

This article is an answer of the authors to the comments made by Danjou & Walton and Gélard & Pigé on their article. From a methodological point of view, the authors question the positivist positions of their opponents and reproach them terminological approximations in their critical review. From a conceptual point of view, they specify the meaning they give to the notion of legitimacy and come back, to study it thoroughly and confirm it, on their characterisation of IASC-IASB?s conceptual framework. In conclusion, in reference to Suchman (1995), they interpret the comments of Danjou & Walton and Gélard & Pigé as the way and means of an academic strategy of defence and repairing of IASB?s legitimacy.

Suggested Citation

  • Alain Burlaud & Bernard Colasse, 2011. "Réponse aux commentaires sur « Normalisation comptable internationale : le retour du politique ? »," ACCRA, Association francophone de comptabilité, vol. 17(3), pages 115-128.
    • Handle: RePEc:cai:accafc:cca_173_0115
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    Cited by:

    1. Véronique Blum & Emmanuel Laffort, 2017. "From the quarrel of universal to the quarrel of accountants about Fair Value: the ongoing trap of individuation and problematization? [De la querella de los universales en la querella de la Valor J," Post-Print hal-03335977, HAL.

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