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L'adoption des principes comptables généralement reconnus aux États-Unis par Saint-Gobain- Pont-à-Mousson : du conflit d'agence à la légitimité institutionnelle

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  • Philippe Touron

    (UP1 UFR06 - Université Paris 1 Panthéon-Sorbonne - UFR Gestion & économie d'entreprise - UP1 - Université Paris 1 Panthéon-Sorbonne)

Abstract

Ihis paper has two objectives : I) to provide an alternative sociological framework to explain accounting choices; 2) to understand why Saitit(lobain-Pont-a-Mousson adopted the generally accounting accepted principles in United Slates (US GAAP) as soon as 1970. An in-depth case study shows that bolh theories help us to understand the pheiiornenon under study. Thus, we conclude that sociological aspects must not be neglected i?i accounting research.

Suggested Citation

  • Philippe Touron, 2004. "L'adoption des principes comptables généralement reconnus aux États-Unis par Saint-Gobain- Pont-à-Mousson : du conflit d'agence à la légitimité institutionnelle," Post-Print hal-03003004, HAL.
    • Handle: RePEc:hal:journl:hal-03003004
    Note: View the original document on HAL open archive server: https://hal.science/hal-03003004
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