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De L'Impact Des Normes Comptables Sur Le Comportement Des Managers : Le Cas Des Trésoriers D'Entreprise

  • Bernard Gumb

    ()

    (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

  • Philippe Dupuy

    ()

    (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

  • Stéphane Jaumier

    ()

    (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

Cet article traite de l'impact des normes comptables - et notamment des changements les concernant - sur le comportement des managers. Ces derniers sont ici des trésoriers d'entreprise. En nous appuyant sur des entretiens semi-ouverts avec une cinquantaine de trésoriers, nous montrons un impact réel, confirmant en ceci la rare littérature existante : les trésoriers tendent à emprunter une logique comptable pouvant contredire l'intérêt économique de leur firme. La crainte d'une volatilité accrue des résultats est au centre des préoccupations, ainsi que la complexité de la documentation pour la qualification en comptabilité de couverture. Mais nous montrons aussi que les attitudes des trésoriers face à ces facteurs ne sont ni stables ni homogènes. Elles sont le fruit d'un processus d'apprentissage collectif, dans lequel le trésorier n'est qu'un acteur. Nous contribuons à montrer comment la carte tend à redessiner le territoire.

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Paper provided by HAL in its series Grenoble Ecole de Management (Post-Print) with number hal-00691040.

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Date of creation: 2012
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Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
Handle: RePEc:hal:gemptp:hal-00691040
Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00691040
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  1. Zhang, Haiwen, 2009. "Effect of derivative accounting rules on corporate risk-management behavior," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 244-264, June.
  2. Laux, Christian & Leuz, Christian, 2009. "Did fair-value accounting contribute to the financial crisis?," CFS Working Paper Series 2009/22, Center for Financial Studies (CFS).
  3. Arnold, Patricia J., 2009. "Global financial crisis: The challenge to accounting research," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 803-809, August.
  4. Fatima Alali & Bikki Jaggi, 2011. "Earnings versus capital ratios management: role of bank types and SFAS 114," Review of Quantitative Finance and Accounting, Springer, vol. 36(1), pages 105-132, January.
  5. Jackson, Scott B. & Rodgers, Theodore C. & Tuttle, Brad, 2010. "The effect of depreciation method choice on asset selling prices," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 757-774, November.
  6. Mary Barth & Wayne Landsman, 2010. "How did Financial Reporting Contribute to the Financial Crisis?," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 399-423.
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