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L'expert en comptabilité et le politique

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Dans le domaine de la normalisation comptable, la collaboration entre l'expert et le politique s'impose. Il est toutefois une question qui reléve spécifiquement du politique, c'est celle des utilisateurs de l'information comptable qui doivent être privilégiés. Quant bien même a-t-elle sous-traité sa normalisation comptable à un organisme international composé d'experts, l'Union Européenne ne peut lui déléguer cette question qui a trait à la gouvernance de l'entreprise et à la place de celle-ci dans la cité.

Suggested Citation

  • Bernard Colasse, 2012. "L'expert en comptabilité et le politique," Post-Print halshs-00715138, HAL.
    • Handle: RePEc:hal:journl:halshs-00715138
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00715138v1
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