Sciences Po CSO/CNRS CNRS

Projet : Who owns accounting? The Rise of Intellectual Property Rights on Accounting Methods (1970-2020) dirigé par Martin Giraudeau et en partenariat avec le MédiaLab de Sciences Po (durée 3 ans)

PROJETS DE RECHERCHE / RESEARCH PROJECTS
Édité le 28 Janvier 2020

Le « Conseil externe de la direction scientifique » (Scientific Advisory Board - SAB) a retenu cette année le projet dirigé par Martin Giraudeau dont le financement sera assuré pour 3 ans.

Description du projet :

Who owns accounting? Many organizations, starting with consulting firms, develop proprietary accounting methods, which they protect with patents, copyrights or trademarks, and use in-house, or license to other organizations, in the hope of increasing efficiency, transparency, and so on. Accounting standard setters themselves, such as the International Accounting Standards Board (IASB), own copyrights on accounting standards and associated guidelines, the use of which they then control though permissions and fees, even, in some cases, when this use is required by law. Owning exclusive rights on accounting methods can be a major competitive advantage for organizations. As the privileged users of specific methods, they may for instance be able to reduce their costs, increase their revenues, or better appeal to investors. If their core business is the production of accounting itself, as is the case for accounting firms, standard setting institutions and bodies of the accounting profession, it can also allow them to differentiate their products and services, to develop their brand, and to thus better appeal to their customers or other users of their products and services.


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INFOS CHERCHEUR(S)



Martin GIRAUDEAU