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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

Abstract

This paper has two objectives : 1) to provide an alternative sociological framework to explain accounting choices ; 2) to understand why Saint-Gobain-Pont-à-Mousson adopted the generally accounting accepted principles in United Stales (US GAAP) as soon as 1970. An in-depth case study shows that both theories help as to understand the phenomenon under study. Thus, we conclude that sociological aspects must not be neglected in 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," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 161-191.
    • Handle: RePEc:cai:accafc:cca_103_0161
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