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The implementation process of a new accounting standard: The case of IFRS 15
[Le processus d’implantation d’une nouvelle norme comptable : le cas de l’IFRS 15]

Author

Listed:
  • Christophe Herriau

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Gaëlle Lenormand

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Lionel Touchais

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article analyse le processus d'implantation d'une nouvelle norme comptable à l'aune de la théorie des conventions. Des entretiens réalisés auprès de 18 groupes français soulignent l'importance de trois processus complémentaires dans la construction des pratiques comptables locales issues du déploiement de l'IFRS 15 : un processus d'interprétation de la norme, un processus d'imitation grâce auquel les acteurs convergent vers des pratiques communes via des logiques de place et via leurs pratiques opérationnelles et un processus de renforcement avec une volonté d'industrialisation des nouvelles règles. Cette recherche montre également que les conventions comptables sont fortement contraintes par les coûts d'implantation liés au déploiement d'une nouvelle norme comptable.

Suggested Citation

  • Christophe Herriau & Gaëlle Lenormand & Lionel Touchais, 2022. "The implementation process of a new accounting standard: The case of IFRS 15 [Le processus d’implantation d’une nouvelle norme comptable : le cas de l’IFRS 15]," Post-Print hal-04011412, HAL.
    • Handle: RePEc:hal:journl:hal-04011412
    DOI: 10.3917/cca.283.0007
    Note: View the original document on HAL open archive server: https://hal.science/hal-04011412
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    Keywords

    IFRS 15; implementation process; convention theory; revenue recognition; accounting standard;
    All these keywords.

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