La crise de la normalisation comptable internationale, une crise intellectuelle
Identifieur interne : 000534 ( Main/Merge ); précédent : 000533; suivant : 000535La crise de la normalisation comptable internationale, une crise intellectuelle
Auteurs : Bernard Colasse [France]Source :
- Comptabilité - Contrôle - Audit [ 1262-2788 ] ; 2011-04.
Descripteurs français
English descriptors
Abstract
The international accounting standardisation crisis is not a strictly technical crisis linked to a bad application of the fair value criteria, but an intellectual crisis related to the conceptual framework and its underlying episteme. This framework, from which international standards issue, is in itself a factor of market instability, and to an even greater extent, of corporate instability. Centering solely on the information needs of investors, it transmits a representation and stock management of the company that negates and destabilises it as an economic and social entity. The international standards-setter finds itself faced with a real intellectual crisis that calls for a complete re-think of its conceptual framework through reference to an enhanced vision of the company, thus opening up new opportunities for theoretical research on accounting concepts and principles for researchers in accounting.
Url:
Links toward previous steps (curation, corpus...)
- to stream Hal, to step Corpus: 000064
- to stream Hal, to step Curation: 000064
- to stream Hal, to step Checkpoint: 000053
Links to Exploration step
Hal:halshs-00576951Le document en format XML
<record><TEI><teiHeader><fileDesc><titleStmt><title xml:lang="fr">La crise de la normalisation comptable internationale, une crise intellectuelle</title><author><name sortKey="Colasse, Bernard" sort="Colasse, Bernard" uniqKey="Colasse B" first="Bernard" last="Colasse">Bernard Colasse</name><affiliation wicri:level="1"><hal:affiliation type="laboratory" xml:id="struct-1032" status="VALID"> <orgName>Dauphine Recherches en Management</orgName> <orgName type="acronym">DRM</orgName> <desc> <address> <addrLine>Place du Maréchal de Lattre de Tassigny 75775 Paris Cedex 16</addrLine> <country key="FR"></country> </address> <ref type="url">http://www.drm.dauphine.fr/</ref> </desc> <listRelation> <relation active="#struct-300302" type="direct"></relation> <relation name="UMR7088" active="#struct-441569" type="direct"></relation> </listRelation><tutelles><tutelle active="#struct-300302" type="direct"><org type="institution" xml:id="struct-300302" status="VALID"> <orgName>Université Paris-Dauphine</orgName> <desc> <address> <country key="FR"></country> </address> </desc></org></tutelle><tutelle name="UMR7088" active="#struct-441569" type="direct"><org type="institution" xml:id="struct-441569" status="VALID"><idno type="ISNI">0000000122597504</idno><idno type="IdRef">02636817X</idno><orgName>Centre National de la Recherche Scientifique</orgName><orgName type="acronym">CNRS</orgName><date type="start">1939-10-19</date><desc><address><country key="FR"></country></address><ref type="url">http://www.cnrs.fr/</ref></desc></org></tutelle></tutelles></hal:affiliation><country>France</country></affiliation></author></titleStmt><publicationStmt><idno type="wicri:source">HAL</idno><idno type="RBID">Hal:halshs-00576951</idno><idno type="halId">halshs-00576951</idno><idno type="halUri">https://halshs.archives-ouvertes.fr/halshs-00576951</idno><idno type="url">https://halshs.archives-ouvertes.fr/halshs-00576951</idno><date when="2011-04">2011-04</date><idno type="wicri:Area/Hal/Corpus">000064</idno><idno type="wicri:Area/Hal/Curation">000064</idno><idno type="wicri:Area/Hal/Checkpoint">000053</idno><idno type="wicri:explorRef" wicri:stream="Hal" wicri:step="Checkpoint">000053</idno><idno type="wicri:doubleKey">1262-2788:2011:Colasse B:la:crise:de</idno><idno type="wicri:Area/Main/Merge">000534</idno></publicationStmt><sourceDesc><biblStruct><analytic><title xml:lang="fr">La crise de la normalisation comptable internationale, une crise intellectuelle</title><author><name sortKey="Colasse, Bernard" sort="Colasse, Bernard" uniqKey="Colasse B" first="Bernard" last="Colasse">Bernard Colasse</name><affiliation wicri:level="1"><hal:affiliation type="laboratory" xml:id="struct-1032" status="VALID"> <orgName>Dauphine Recherches en Management</orgName> <orgName type="acronym">DRM</orgName> <desc> <address> <addrLine>Place du Maréchal de Lattre de Tassigny 75775 Paris Cedex 16</addrLine> <country key="FR"></country> </address> <ref type="url">http://www.drm.dauphine.fr/</ref> </desc> <listRelation> <relation active="#struct-300302" type="direct"></relation> <relation name="UMR7088" active="#struct-441569" type="direct"></relation> </listRelation><tutelles><tutelle active="#struct-300302" type="direct"><org type="institution" xml:id="struct-300302" status="VALID"> <orgName>Université Paris-Dauphine</orgName> <desc> <address> <country key="FR"></country> </address> </desc></org></tutelle><tutelle name="UMR7088" active="#struct-441569" type="direct"><org type="institution" xml:id="struct-441569" status="VALID"><idno type="ISNI">0000000122597504</idno><idno type="IdRef">02636817X</idno><orgName>Centre National de la Recherche Scientifique</orgName><orgName type="acronym">CNRS</orgName><date type="start">1939-10-19</date><desc><address><country key="FR"></country></address><ref type="url">http://www.cnrs.fr/</ref></desc></org></tutelle></tutelles></hal:affiliation><country>France</country></affiliation></author></analytic><series><title level="j">Comptabilité - Contrôle - Audit</title><idno type="ISSN">1262-2788</idno><imprint><date type="datePub">2011-04</date></imprint></series></biblStruct></sourceDesc></fileDesc><profileDesc><textClass><keywords scheme="mix" xml:lang="en"><term>Conceptual framework</term><term>Fair value.</term><term>Financial crisis</term><term>International standardisation</term></keywords><keywords scheme="mix" xml:lang="fr"><term>Cadre conceptuel</term><term>Crise financière</term><term>Juste valeur.</term></keywords></textClass></profileDesc></teiHeader><front><div type="abstract" xml:lang="en">The international accounting standardisation crisis is not a strictly technical crisis linked to a bad application of the fair value criteria, but an intellectual crisis related to the conceptual framework and its underlying episteme. This framework, from which international standards issue, is in itself a factor of market instability, and to an even greater extent, of corporate instability. Centering solely on the information needs of investors, it transmits a representation and stock management of the company that negates and destabilises it as an economic and social entity. The international standards-setter finds itself faced with a real intellectual crisis that calls for a complete re-think of its conceptual framework through reference to an enhanced vision of the company, thus opening up new opportunities for theoretical research on accounting concepts and principles for researchers in accounting.</div></front></TEI></record>Pour manipuler ce document sous Unix (Dilib)
EXPLOR_STEP=$WICRI_ROOT/Ticri/CIDE/explor/EpistemeV1/Data/Main/Merge
HfdSelect -h $EXPLOR_STEP/biblio.hfd -nk 000534 | SxmlIndent | more
Ou
HfdSelect -h $EXPLOR_AREA/Data/Main/Merge/biblio.hfd -nk 000534 | SxmlIndent | more
Pour mettre un lien sur cette page dans le réseau Wicri
{{Explor lien
|wiki= Ticri/CIDE
|area= EpistemeV1
|flux= Main
|étape= Merge
|type= RBID
|clé= Hal:halshs-00576951
|texte= La crise de la normalisation comptable internationale, une crise intellectuelle
}}
| This area was generated with Dilib version V0.6.31. |  |