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Normalisation comptable internationale et légitimité – Commentaires sur « Normalisation comptable internationale : le retour du politique ? »

Author

Listed:
  • Gilbert Gelard
  • Benoit Pigé

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique, IAE Franche Comté - Institut d'Administration des Entreprises de Franche Comté - Besançon - UFR SJEPG - UFR de Sciences juridiques, économiques, politiques et de gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

Abstract

The legitimacy of the international accounting standards (IFRS) – Comments on « International accounting standardisation: is politics back? »Burlaud and Colasse (2010) have expressed very strong views by calling into question the legitimacy of the IASB in three areas : political, process and substance. After discussing their arguments, we conclude that if the IASB is not a perfect organization, and is likely to be improved by enhancing its accountability to every stakeholder, it has nevertheless a real legitimacy in the three areas discussed.

Suggested Citation

  • Gilbert Gelard & Benoit Pigé, 2011. "Normalisation comptable internationale et légitimité – Commentaires sur « Normalisation comptable internationale : le retour du politique ? »," Post-Print hal-01347012, HAL.
    • Handle: RePEc:hal:journl:hal-01347012
    DOI: 10.3917/cca.173.0085
    as

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    Cited by:

    1. Marc de Bourmont, 2014. "De l'évaluation des actifs et de la nécessité de développer des outils comptables de « l'après-crise »," Post-Print hal-01899199, HAL.

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