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La normalisation comptable publique est-elle démocratique ? : Analyse du processus d’élaboration du cadre conceptuel par l’IPSASB

Abstract : The International Public Sector Accounting Standards Board (IPSASB) engaged in the elaboration of set of accounting standards in response to the growing need for financial reporting harmonization. Although the standardization process serves the public interest by relying on a Due Process allowing the participation of all stakeholders interested many studies analyzing the same process in the private sector reveal that this standards development procedure is not democratic.This research ensures continuity to studies undertaken in the private accounting context and analyzes the IPSASB Due Process. After highlighting the relevance of the participatory democracy approach the study mobilizes the three-dimensional theory of Lukes' power (1974 [2005]) in order to understand the phases preceding the development of the public accounting conceptual framework. The participatory process analysis involves identifying respondents and their change requests using thematic content analysis method. The study compares then different versions of the conceptual framework document in order to appreciate the sensitivity of the IPSASB to the comments addressed by the participants. This study emphasizes that changes brought by the IPSASB in response to the commentaries received during the Due Process remain minor ones. The Due Process appears then as a conservative mechanism that permits conflict avoidance and a consensus building strategy
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Submitted on : Monday, March 26, 2018 - 4:34:44 PM
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  • HAL Id : tel-01743741, version 1

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Walid Amalou. La normalisation comptable publique est-elle démocratique ? : Analyse du processus d’élaboration du cadre conceptuel par l’IPSASB. Gestion et management. Université de Lorraine, 2017. Français. ⟨NNT : 2017LORR0316⟩. ⟨tel-01743741⟩

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