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La normalisation comptable internationale analysée comme un processus politique. Le cas de la prospection et de l'évaluation des ressources pétrolières

Author

Listed:
  • Christine Noël Lemaitre

    (Audencia Recherche - Audencia Business School)

  • Véronique Blum
  • Yannis Constantinides

Abstract

Some of the choices made through the ongoing international accounting normalisation process show that the IASB has adopted norms for controlling (images) rather than for ruling. Controlling supposes that economical and social agents become official actors in the negotiation. A focus on accounting norms applied to minerals exploration costs suggest that accounting regulation can sometimes be governed by political matters. Considering the notable exception allowed by IFRS 6, thanks to which oil companies can circumvent the paragraphs 11-12 of IAS 8, this article addresses the legitimacy and effective targets of the international accounting normalisation. The question of the ethical status of the board is then brought up.

Suggested Citation

  • Christine Noël Lemaitre & Véronique Blum & Yannis Constantinides, 2010. "La normalisation comptable internationale analysée comme un processus politique. Le cas de la prospection et de l'évaluation des ressources pétrolières," Post-Print hal-00771158, HAL.
    • Handle: RePEc:hal:journl:hal-00771158
    DOI: 10.3917/cca.161.0133
    as

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    Cited by:

    1. Bernard Gumb & Philippe Dupuy & Stéphane Jaumier, 2012. "De L'Impact Des Normes Comptables Sur Le Comportement Des Managers : Le Cas Des Trésoriers D'Entreprise," Post-Print hal-00691040, HAL.
    2. Hervé Kohler & Anne Le Manh, 2014. "Etude Exploratoire De La Participation Au « Due Processus » De L'Iasb De L'Industrie Des Telecommunications, Dans Le Cadre Du Projet « Revenue Recognition »," Post-Print hal-01899618, HAL.

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