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The Genesis of the 2007 Conseil National de la Comptabilit é: A Case of Institutional Isomorphism?

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  • Bernard Colasse
  • Christine Pochet

Abstract

This article puts forward an interpretation of the reform of the French accounting standard-setter initiated by Decree no. 20076629 of 27 April 2007 relating to the national accounting standards board, the Conseil National de la Comptabilité (CNC). This reform, if it goes to term, will give birth to a French accounting standards authority, the Autorité des Normes Comptables (ANC). The proposed interpretation fits within a neo-institutionalist framework. In particular, it uses the notions of path dependency and institutional mimetism. The new CNC is first put into context as an institution in relation to its predecessors. It is then compared with two institutions, the architecture of which may have inspired its conception, the Financial Accounting Standards Board (FASB) and the Autorité des Marchés Financiers (AMF). It would appear that the new CNC clearly departs from the historical path traced by French accounting regulation and tends to mimic French autorités administratives indépendantes (independent administrative authorities) of the AMF type. However, such ‘authorities’ are strongly inspired by the American Securities and Exchange Commission (SEC). So paradoxically, the model of the new French Accounting Standards Authority would be a SEC rather than an FASB.

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  • Bernard Colasse & Christine Pochet, 2009. "The Genesis of the 2007 Conseil National de la Comptabilit é: A Case of Institutional Isomorphism?," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 25-55, June.
    • Handle: RePEc:taf:acceur:v:6:y:2009:i:1:p:25-55
    DOI: 10.1080/17449480902896379
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    Cited by:

    1. Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
    2. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-01661685, HAL.
    3. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.
    4. Stephen A. Zeff, 2010. "A Comment on ‘Delegation’," Accounting in Europe, Taylor & Francis Journals, vol. 7(1), pages 123-125, June.

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