000			01246cam a2200253 4500500
005			20250121033214.0
041			_afre
042			_adc
100	1	0	_aGelard, Gilbert _eauthor
700	1	0	_a Pigé, Benoît _eauthor
245	0	0	_aThe Legitimacy of International Accounting Standardization (IFRS). Comments on “International Accounting Standardization: The Return of Politics?”
260			_c2011.
500			_a82
520			_aBurlaud and Colasse (2010) took a very strong stand by questioning the legitimacy of the IASB in three areas: political, process, and substance. After discussing their arguments, we conclude that while the IASB is not a perfect organization and is likely to be improved by enhancing its accountability to every stakeholder, it nevertheless has a real legitimacy in the three areas discussed.
690			_aaccountability
690			_aIFRS
690			_adue process
690			_aaccounting standards
690			_apublic interest
690			_areporting
690			_alegitimacy
786	0		_nAccounting Auditing Control | Volume 17 | 3 | 2011-12-01 | p. 85-99 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2011-3-page-85?lang=en&redirect-ssocas=7080
999			_c454815 _d454815