Advanced Search
MyIDEAS: Login

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

Contents:

Author Info

  • Annelise Couleau-Dupont

    ()
    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - CNRS : UMR6227 - Université Nice Sophia Antipolis (UNSA))

Registered author(s):

    Abstract

    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://hal.archives-ouvertes.fr/docs/00/65/06/02/PDF/Couleau.pdf
    Our checks indicate that this address may not be valid because: 404 Not Found (http://hal.archives-ouvertes.fr/docs/00/65/06/02/PDF/Couleau.pdf [302 Found]--> http://hal.archives-ouvertes.fr/err404.php). If this is indeed the case, please notify (CCSD)
    Download Restriction: no

    Bibliographic Info

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

    as in new window
    Length:
    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650602

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650602/en/
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

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

    This paper has been announced in the following NEP Reports:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    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.
    3. Grimand, Amaury & Lévy, Thierry & Goy, Hervé & Dechamp, Gaëlle & de Vaujany, François-Xavier, 2005. "Gestion stratégique et perspective appropriative : comparaison des modes endogènes et exogènes," Economics Papers from University Paris Dauphine 123456789/9675, Paris Dauphine University.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650602. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.