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La Regulation Comptable Europeenne : De L'Articulation De L'Expertise Et Du Politique

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  • L. Klee

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Isabelle Chambost

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

The accountant regulation relies on the bicephalous base of both political and technical legitimacy. The required alliance of these two pillars takes shape, according to countries and periods, into the existence of some actors which represent these two kinds of legitimacy and the implementation of some process. This paper aims to deepen this question under the way of linking expertise and politics, as thought by Habermas, by placing it at the supranational level of the European Union. The European accountant regulation is studied through the look of the distinctive feature of its "political field" of insertion by pointing out analysis of both E.U institution's, public and private actors and their interactions.

Suggested Citation

  • L. Klee & Isabelle Chambost, 2009. "La Regulation Comptable Europeenne : De L'Articulation De L'Expertise Et Du Politique," Post-Print halshs-00459756, HAL.
    • Handle: RePEc:hal:journl:halshs-00459756
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459756
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    References listed on IDEAS

    as
    1. Philip Arestis & Andrew Brown & Malcolm Sawyer, 2001. "The Euro," Books, Edward Elgar Publishing, number 2294.
    2. Michel Capron, 2005. "Les normes comptables internationales, instruments du capitalisme financier," Post-Print hal-01278392, HAL.
    3. Eve Chiapello & M. Capron, 2005. "Les transformations institutionnelles : l'Europe recule, l'IASB s'impose," Post-Print hal-00682374, HAL.
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