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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 - CNRS : UMR6227 - Université Nice Sophia Antipolis (UNSA))

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    Les normes IAS/IFRS sont en évolution permanente et les groupes ayant adopté ce référentiel sont dans l'obligation d'appliquer les changements de réglementation comptable. De surcroît, les entités doivent également prendre en compte les évolutions des interprétations des normes dont les origines peuvent être diverses (IASB, auditeurs, etc.). Notre étude qualitative, fondée sur deux études de cas, permet de montrer comment les groupes gèrent l'intégration permanente des changements comptables normatifs au travers d'un long processus d'appropriation traduit ici en deux grandes périodes et en six phases, marqué par des boucles de réinterprétation et de ré-appropriation. La description de ce processus vise à aider la réflexion managériale liée à l'appropriation d'un outil de gestion en évolution permanente, en l'occurrence du référentiel IAS/IFRS.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650602.

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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-00650602

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    Keywords: normes IAS/IFRS ; appropriation ; boucles de ré-interprétation ; boucles de ré-appropriation approches sociologiques;

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    1. Autissier, David & Wacheux, Frédéric, 2000. "Structuration et management des organisations : gestion de l'action et du changement dans les entreprises," Economics Papers from University Paris Dauphine 123456789/3443, Paris Dauphine University.
    2. David, Albert, 1998. "Outils de gestion et dynamique du changement," Economics Papers from University Paris Dauphine 123456789/12567, Paris Dauphine University.
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