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The discourse of Anglo-American standard-setters on accounting information quality
[Du discours des normalisateurs anglo-saxons sur la qualité de l'information comptable]

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)

  • Céline Michaïlesco

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

Abstract

In this study, we examine Anglo-Saxon standards-setters' answers, in their conceptual frameworks, to the question of accounting information qualitative characteristics. To do this, we proceed to a critical appraisal of their proposals in the light of economic and information theories. Anglo-Saxon conceptual frameworks equate accounting information to a market good and ignore the system that produces it, as well as the actors who manage this system. Given the theoretical weaknesses of the definitions by Anglo-Saxon standards-setters of accounting information qualitative characteristics, one can wonder if their proposals are not just an expression of what they believe to be good for investors. Behind a techno-scientific discourse, they promote a rhetorical speech with multiple political aims

Suggested Citation

  • Bernard Colasse & Céline Michaïlesco, 2021. "The discourse of Anglo-American standard-setters on accounting information quality [Du discours des normalisateurs anglo-saxons sur la qualité de l'information comptable]," Post-Print hal-03380626, HAL.
    • Handle: RePEc:hal:journl:hal-03380626
    DOI: 10.3917/accra.011.0005
    as

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