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Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale


  • Colasse, Bernard


  • Kahloul, Anouar


The aim of this research is to assess the power of the accounting profession on the international standard setting institutions after their reform in 2001. International accounting standard setting, technical and political process, can be studied through power relations. A theoretical framework is built on the basis of the theory of power of Lukes (1974, 2005). It is then applied to the study of the power of the accounting profession on the international standard-setter, focusing on the first dimension of the framework, the study of observable conflicts, and the third dimension, the study of latent conflicts. The application of the first dimension goes through the case-study of the development of IFRS 3 "Business Combinations". The results show that the IASB has not changed its position on the key issues of the project despite opposition from members of the accounting profession. The application of the third dimension goes through the study of the composition of the main bodies of the international standard-setter. The study of IFRS Foundation’s constitution and the analysis of the profile of the standard setters can highlight an increased presence of members of the large audit firms. The results of these two studies are finally compared, discussed and reconciled

Suggested Citation

  • Kahloul, Anouar, 2012. "Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11297 edited by Colasse, Bernard, April.
  • Handle: RePEc:dau:thesis:123456789/11297
    Note: dissertation

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    More about this item


    Profession comptable; Normalisation comptable; IASB; Big Four; Accounting Standard Setting; Accounting profession;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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