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Les motivations au découplage, au-delà de la seule quête de légitimité, l'exemple de l'introduction de l'IFRS 8

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Author Info

  • Dragos Zelinschi

    ()
    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

  • Yves Levant

    ()
    (LEM - Lille - Economie et Management - CNRS : UMR8179 - Université des Sciences et Technologies de Lille - Lille I - Fédération Universitaire et Polytechnique de Lille)

  • Nicolas Berland

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

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    Abstract

    La norme IFRS 8 impose aux entreprises de présenter l'information sectorielle sur la base des données internes de gestion de l'entreprise. Dans ce papier, nous essayons d'expliquer le décalage entre l'impact attendu de cette norme et son application. En effet, l'information sectorielle diffusée est, en apparence, conforme à l'IFRS 8. Toutefois, il n'y a pratiquement eu aucun changement dans les pratiques de reporting externe. A travers une étude de terrain, nous mettons ici en évidence la logique institutionnelle qui régit ce phénomène, en nous appuyant sur la notion de découplage. Notre étude fait apparaître deux séries de résultats préliminaires : la première tient aux dynamiques de pouvoir qui parcourent les entreprises et la seconde permet d'ébaucher un modèle pour comprendre le découplage constaté.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650596.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650596

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650596/en/
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    Keywords: découplage ; légitimité ; IFRS;

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    1. Philip G. Berger & Rebecca Hann, 2003. "The Impact of SFAS No. 131 on Information and Monitoring," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 163-223, 05.
    2. Chua, Wai Fong & Taylor, Stephen L., 2008. "The rise and rise of IFRS: An examination of IFRS diffusion," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 462-473.
    3. Shapiro, Brian & Matson, Diane, 2008. "Strategies of resistance to internal control regulation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 199-228.
    4. Paul W. Miller & Jonathan J. Pincus, 2010. "Introduction," The Economic Record, The Economic Society of Australia, vol. 86(s1), pages 1-1, 09.
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