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Le processus d'appropriation du référentiel IAS/IFRS et de ses évolutions : Une analyse des pratiques organisationnelles

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  • Annelise Couleau-Dupont

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

Abstract

IAS/IFRS standards are constantly changing and groups having adopted this standard are required to implement changes in accounting regulation. In addition, entities must also take into account developments interpretations of standards whose origins may be diverse (IASB, auditors, etc.). Our qualitative study, based on two case studies, can show how groups manage the permanent integration of normative accounting changes through a long process of ownership which translates into two major periods and six phases marked by loops of reinterpretation and re-ownership. The description of this process is designed to assist managerial thinking related to the appropriation of a management tool, namely the IAS/IFRS.

Suggested Citation

  • Annelise Couleau-Dupont, 2011. "Le processus d'appropriation du référentiel IAS/IFRS et de ses évolutions : Une analyse des pratiques organisationnelles," Post-Print hal-00646864, HAL.
    • Handle: RePEc:hal:journl:hal-00646864
    Note: View the original document on HAL open archive server: https://hal.science/hal-00646864
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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