IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

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

  • Colasse, Bernard
  • Pochet, Christine
Registered author(s):

    This article proposes an interpretation of the reform of the French accounting standards setter initiated by the decrete nº 20076629 of the 27 th of april 2007 related to the national standards board, the Conseil National de la Comptabilité (CNC). This reform, if it goes to its term, will give birth to a French Autorité des Normes Comptables (ANC). The proposed interpretation derives from a neo-institutionalist framework. It uses in particularly the notions of path dependency and of institutional mimetism. First, the new CNC is situated as an institution in relation with its predecessors. Then, It is compared with two institutions the architecture of which could have inspired its conceptors, the Financial Accounting Standards Board (FASB) and the French Autorité des Marchés Financiers (AMF). It appears that the new CNC clearly steps out of the French accounting regulation's historical path and tends to mime French ← autorités administratives indépendantes → of the AMF type. Now, such an ← autorité → is highly inspired from the SEC. So, paradoxically, the model of the new French Autorité des Normes Comptables would be the SEC rather than the FASB.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/7515/1/calb3271Tome15_Volume2_CCA_DECEMBRE_2.pdf
    Download Restriction: no

    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/7515.

    as
    in new window

    Length:
    Date of creation: 2009
    Date of revision:
    Publication status: Published in Comptabilité Contrôle Audit, 2009, Vol. 15, no. 2. pp. 7-36.Length: 29 pages
    Handle: RePEc:dau:papers:123456789/7515
    Contact details of provider: Web page: http://www.dauphine.fr/en/welcome.html
    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Chantiri-Chaudemanche, Rouba, 2004. "La normalisation comptable et ses acteurs," Economics Papers from University Paris Dauphine 123456789/428, Paris Dauphine University.
    2. Rafael La Porta & Florencio Lopez-de-Silane & Andrei Shleifer & Robert W. Vishny, 1996. "Law and Finance," NBER Working Papers 5661, National Bureau of Economic Research, Inc.
    3. Colasse, Bernard & Pochet, Christine, 2010. "De la nouvelle Autorité des normes comptables," Economics Papers from University Paris Dauphine 123456789/7708, Paris Dauphine University.
    4. Young, Joni J., 1994. "Outlining regulatory space: Agenda issues and the FASB," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 83-109, January.
    5. Christine Pochet & Bernard Colasse, 2010. "De la nouvelle Autorité des normes comptables," Revue d'Économie Financière, Programme National Persée, vol. 97(2), pages 233-251.
    6. Colasse, Bernard, 2004. "Harmonisation comptable internationale: la résistible ascension de l'IASC-IASB," Economics Papers from University Paris Dauphine 123456789/468, Paris Dauphine University.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:dau:papers:123456789/7515. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexandre Faure)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.