IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00460621.html
   My bibliography  Save this paper

Normes comptables, normes prudentielles et normes de gouvernance : « la colonisation du monde vécu par les systèmes techniques »

Author

Listed:
  • Dominique Bessire

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

As an answer to the financial crisis, most actors call for more regulation without questioning the standardsetting process, notably from a political perspective. A comparative analysis of this process for three bodies of standards – IAS-IFRS, Basel I and II agreements and codes of corporate governance – points to a phenomenon described by Habermas as "the colonization of life-world by the technical sphere". After an analysis of the mechanisms of the colonization process, the paper explores possible ways to emancipation.

Suggested Citation

  • Dominique Bessire, 2009. "Normes comptables, normes prudentielles et normes de gouvernance : « la colonisation du monde vécu par les systèmes techniques »," Post-Print halshs-00460621, HAL.
    • Handle: RePEc:hal:journl:halshs-00460621
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460621
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00460621/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Trevor Hopper & Andrew Powell, 1985. "Making Sense Of Research Into The Organizational And Social Aspects Of Management Accounting: A Review Of Its Underlying Assumptions [1]," Journal of Management Studies, Wiley Blackwell, vol. 22(5), pages 429-465, September.
    2. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
    3. Alessandro Zattoni & Francesca Cuomo, 2008. "Why Adopt Codes of Good Governance? A Comparison of Institutional and Efficiency Perspectives," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(1), pages 1-15, January.
    4. Dominique Bessire, 2005. "Transparency: a two-way mirror?," International Journal of Social Economics, Emerald Group Publishing, vol. 32(5), pages 424-438, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Smith, Julia A. & England, Claire, 2019. "An ethnographic study of culture and performance in the UK lingerie industry," The British Accounting Review, Elsevier, vol. 51(3), pages 241-258.
    2. Helen Irvine & Michael Gaffikin, 2006. "Getting in, getting on and getting out: reflections on a qualitative research project," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 115-145, January.
    3. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Nature Et Caracteristiques Des Informations Utilisees Par Les Entreprises Françaises Dans Le Cadre De Leur Communication Financiere : Une Etude Empirique," Post-Print halshs-00581142, HAL.
    4. Mohammad Hudaib & Roszaini Haniffa, 2009. "Exploring auditor independence: an interpretive approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 221-246, January.
    5. Jean Cartelier, 2006. "Comptabilité et pensée économique. Introduction à une réflexion théorique," Revue économique, Presses de Sciences-Po, vol. 57(5), pages 1009-1032.
    6. Peter JANSEN & Gabriel Viorel RAITA, 2021. "Macro-Level Determinants of Board Effectiveness in UK and Romanian Listed Companies: A Conceptual Approach," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(10), pages 60-72, October.
    7. Karen Maas & Kellie Liket, 2011. "Talk the Walk: Measuring the Impact of Strategic Philanthropy," Journal of Business Ethics, Springer, vol. 100(3), pages 445-464, May.
    8. Matthew Egan, 2015. "Driving Water Management Change Where Economic Incentive is Limited," Journal of Business Ethics, Springer, vol. 132(1), pages 73-90, November.
    9. Jean-François Casta, 2003. "Does fair value accounting provide a better representation of a company?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 11-24.
    10. Mariana Man & Maria Ciurea, 2016. "Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 41-62, May.
    11. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.
    12. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Post-Print hal-00676555, HAL.
    13. FIRESCU Victoria & BONDOC Maria Daniela, 2016. "The Relevance Of Comprehensive Income Compared To Net Income For The Measurement And Presentation Of Company Performance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 71-82.
    14. Yara Consuelo Cintra & Jim Haslam & Fernanda Filgueiras Sauerbronn, 2022. "Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 26(sup2022), pages 210009-2100.
    15. Mittal, Divya & Agrawal, Shiv Ratan, 2016. "Price transparency reflects assurance and reliability," Journal of Retailing and Consumer Services, Elsevier, vol. 31(C), pages 43-51.
    16. Mihaela-Cristina Onica, 2013. "Harmonization and Convergence – Coordinates of Accounting Globalization," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(2), pages 52-64, April.
    17. Ilya Okhmatovskiy, 2017. "Self-regulation of corporate governance in Russian firms: translating the national standard into internal policies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 499-532, June.
    18. Javed Siddiqui, 2010. "Development of Corporate Governance Regulations: The Case of an Emerging Economy," Journal of Business Ethics, Springer, vol. 91(2), pages 253-274, January.
    19. Ryan Federo & Angel Saz‐Carranza, 2020. "A typology of board design for highly effective monitoring in intergovernmental organizations under the United Nations system," Regulation & Governance, John Wiley & Sons, vol. 14(2), pages 344-361, April.
    20. Ali M. Elharidy & Brian Nicholson & Robert W. Scapens, 2008. "Using grounded theory in interpretive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(2), pages 139-155, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00460621. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.