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The genesis of the 2007 Conseil National de la Comptabilité : A Case of Institutional Isomorphism ?

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique, GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School)

  • Christine Pochet

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique, GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School)

Abstract

This article puts forward a neo-institutional interpretation of the reform of the French accounting standard-setter initiated by Decree n° 2007-629 of 27 April 2007 relating to the national accounting standards board, the Conseil National de la Comptabilité. In particular, it uses the notion of path dependency and institutional mimetism.

Suggested Citation

  • Bernard Colasse & Christine Pochet, 2009. "The genesis of the 2007 Conseil National de la Comptabilité : A Case of Institutional Isomorphism ?," Post-Print halshs-00667746, HAL.
    • Handle: RePEc:hal:journl:halshs-00667746
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    Cited by:

    1. Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
    2. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-01661685, HAL.
    3. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.
    4. Stephen A. Zeff, 2010. "A Comment on ‘Delegation’," Accounting in Europe, Taylor & Francis Journals, vol. 7(1), pages 123-125, June.

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