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

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.
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https://halshs.archives-ouvertes.fr/halshs-00460621
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Submitted on : Monday, March 1, 2010 - 6:06:30 PM
Last modification on : Friday, October 23, 2020 - 4:36:02 PM
Long-term archiving on: : Friday, June 18, 2010 - 10:06:32 PM

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Dominique Bessire. Normes comptables, normes prudentielles et normes de gouvernance : « la colonisation du monde vécu par les systèmes techniques ». La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM. ⟨halshs-00460621⟩

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