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Le Processus De Changement Comptable Normatif :Une Analyse Des Pratiques Organisationnelles

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Author Info
Samira Demaria () (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - CNRS : UMR6227 - Université de Nice Sophia-Antipolis)
Annelise Couleau-Dupont () (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - CNRS : UMR6227 - Université de Nice Sophia-Antipolis)
Abstract

L'article proposé vise à décrire le processus de changement comptable induit par l'adoption des normes IAS/IFRS et par l'intégration de leurs évolutions dans les groupes français cotés. La réflexion s'adosse aux travaux sur le changement et sur la théorie néo-institutionnelle sociologique. L'étude qualitative met en évidence une homogénéité des pratiques qui peut être expliquée au regard des isomorphismes normatif et mimétique.

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Paper provided by HAL in its series Post-Print with number halshs-00400669_v1.

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Date of creation: 29 May 2009
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Publication status: Published - Presented, 30 ème congrès de l'AFC, 2009, Strasbourg, France
Handle: RePEc:hal:journl:halshs-00400669_v1

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Keywords: changement comptable ; normes IAS/IFRS ; théorie néo-institutionnelle sociologique;

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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.:
  1. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361. [Downloadable!] (restricted)
  2. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507. [Downloadable!] (restricted)
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This page was last updated on 2009-12-19.

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