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Réponse aux commentaires sur « Normalisation comptable internationale : le retour du politique ? »

Author

Listed:
  • Alain Burlaud

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • 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

This article is an answer of the authors to the comments made by Danjou & Walton and Gélard & Pigé on their article published in december 2010 (Comptabilité-Contrôle-Audit 16(3) : 153-176). From a methodological point of view, the authors question the positivist positions of their opponents and reproach them terminological approximations and rhetoric in their critical review. From a conceptual point of view, they specify the meaning they give to the notion of legitimacy and come back, to study it thoroughly and confirm it, on their characterization of the IASC-IASB's conceptual framework. In conclusion, in reference to Suchman (1995), they interpret the comments of Danjou & Walton and Gélard & Pigé as the way and means of an academic strategy of defence and repairing of the IASB's legitimacy.

Suggested Citation

  • Alain Burlaud & Bernard Colasse, 2011. "Réponse aux commentaires sur « Normalisation comptable internationale : le retour du politique ? »," Post-Print halshs-02145459, HAL.
    • Handle: RePEc:hal:journl:halshs-02145459
    DOI: 10.3917/cca.173.0115
    as

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