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Doctrine comptable et prolifération normative, les normes sont-elles condamnées ?

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  • Benoit Pigé

    (UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

Abstract

L'inflation normative a été dénoncée dans un récent rapport parlementaire. Mais elle s'observe aussi dans le domaine comptable. La multiplication des normes tend paradoxalement à diminuer leur pertinence car les acteurs se trouvent contraints à mettre en oeuvre des stratégies de contournement ou de demandes d'exceptions. Cette prolifération résulte à la fois du jeu naturel des normalisateurs et de l'hyperspécialisation qui favorise l'apparition de nouveaux normalisateurs. Pour arriver à contrôler le volume de normalisation, il importe tout à la fois de revoir les mécanismes de gouvernance des organes de normalisation et de renforcer le rôle essentiel du jugement du professionnel. [English] The inflation of standards' production, in France and worldwide, is also a concern in the area of accounting. A strong increase in the number of standards applicable has the sideeffect of decreasing their efficiency, as the economic players either ignore them or ask for exceptions. This proliferation is the consequence of both the standards setters' activity and the specialization that favors the emergence of new standards setters. To control the volume of standards output, it would be necessary to take a new approach to governance mechanisms for standards setters and to reinforce the central role of the professional judgment.

Suggested Citation

  • Benoit Pigé, 2013. "Doctrine comptable et prolifération normative, les normes sont-elles condamnées ?," Post-Print hal-01444761, HAL.
    • Handle: RePEc:hal:journl:hal-01444761
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    Keywords

    comptabilité de gestion; normes;

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