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Une Lecture Strategique Du Processus D'Harmonisation Comptable Internationale : Le Cas Des Relations Entre Le Fasb Et L'Iasb

Author

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  • Anne-Sophie Fernandez

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Françoise Pierrot

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

This paper aims at analyzing the evolution of the relationships between two of the major accounting standards setter bodies (FASB and IASB) through a strategic theoretical framework. This reading enables us to show that the process of International accounting harmonization not only answers the needs of financial information users, but also serves the strategic intents of the standards setter organizations. This research proposes an analysis through a strategic management concept: coopetition. A case-based exploratory method is used to outline the duality (competition and cooperation) of the relationships between the FASB and the IASB. The results are particularly interesting because they highlight other reasons than the stakeholders' interests for the collaboration between two accounting institutions.

Suggested Citation

  • Anne-Sophie Fernandez & Françoise Pierrot, 2012. "Une Lecture Strategique Du Processus D'Harmonisation Comptable Internationale : Le Cas Des Relations Entre Le Fasb Et L'Iasb," Post-Print hal-00937915, HAL.
    • Handle: RePEc:hal:journl:hal-00937915
    Note: View the original document on HAL open archive server: https://hal.science/hal-00937915
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    References listed on IDEAS

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    1. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print halshs-02145364, HAL.
    2. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print hal-00481562, HAL.
    3. Elena Bonel & Elena Rocco, 2007. "Coopeting to Survive; Surviving Coopetition," International Studies of Management & Organization, Taylor & Francis Journals, vol. 37(2), pages 70-96, January.
    4. Tether, Bruce S., 2002. "Who co-operates for innovation, and why: An empirical analysis," Research Policy, Elsevier, vol. 31(6), pages 947-967, August.
    5. Michel Capron, 2005. "Les normes comptables internationales, instruments du capitalisme financier," Post-Print hal-01278392, HAL.
    6. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print halshs-00576949, HAL.
    7. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," ACCRA, Association francophone de comptabilité, vol. 16(3), pages 153-175.
    8. Colette Depeyre & Hervé Dumez, 2010. "The role of architectural players in coopetition: the case of the US defense industry," Post-Print hal-00539561, HAL.
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    11. Keith Walley, 2007. "Coopetition: An Introduction to the Subject and an Agenda for Research," International Studies of Management & Organization, Taylor & Francis Journals, vol. 37(2), pages 11-31, January.
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