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L'indépendance proclamée de l'IPSASB est-elle réelle ?

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  • Sébastien Rocher

Abstract

The International Public Sector Accounting Standards Board (IPSASB) results from the transformation of the Public Sector Committee (PSC) founded by the IFAC in 1986 in order to create an independent standard-setter dedicated to the development of international accounting standards in the public sector. Proclaimed independent by the IFAC, is the IPSASB?s independence real ? First of all, the need for an international standard-setter to be independent is analyzed. Then, a grid of analysis is constructed in order to appreciate the independence of the IPSASB. It appears that the IPSASB can be described as an independent standard setter when considering its organization or the independence of its members, even if improvements are still needed. However, this « formal » independence hides a strong ideological influence of the IPSASB, calling into question intellectual independence in the making of international public sector accounting standards.

Suggested Citation

  • Sébastien Rocher, 2011. "L'indépendance proclamée de l'IPSASB est-elle réelle ?," ACCRA, Association francophone de comptabilité, vol. 17(3), pages 55-83.
    • Handle: RePEc:cai:accafc:cca_173_0055
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