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La privatisation-globalisation de la régulation

  • Hervé Dumez

    (CRG - Centre de recherche en gestion - Polytechnique - X - CNRS)

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    Le 28 août 2008, la Securities and Exchange Commission (S.E.C.), le plus puissant régulateur américain des marchés financiers, annonce qu'il met sur pied un calendrier de passage des normes américaines GAAP (Generally Accepted Accounting Principles) à celles de l'International Financial Reporting Standards (IFRS), un régulateur privé basé à Londres. Les conséquences de cette décision sont considérables : les firmes américaines vont devoir dépenser des millions de dollars pour passer au nouveau système d'information financière. Quelques années plus tôt, une telle décision aurait été proprement impensable. D'une part, les normes comptables étaient nationales, d'autre part on pensait que les États-Unis comme première puissance financière du monde allaient imposer leurs propres normes à la planète : nous assistons à une internationalisation, une globalisation, en même temps qu'à une privatisation, de la régulation. C'est ce phénomène que Büthe & Mattli (2011) analysent dans leur ouvrage, The New Global Rulers. The privatization of Regulation in the World Economy.

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    Paper provided by HAL in its series Post-Print with number hal-00680955.

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    Date of creation: 2012
    Publication status: Published in Le Libellio d' AEGIS, 2012, Vol. 8 (n° 1 - Printemps), pp.23-27
    Handle: RePEc:hal:journl:hal-00680955
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