IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00646864.html
   My bibliography  Save this paper

Le processus d'appropriation du référentiel IAS/IFRS et de ses évolutions : Une analyse des pratiques organisationnelles

Author

Listed:
  • Annelise Couleau-Dupont

    () (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis - UCA - Université Côte d'Azur - CNRS - Centre National de la Recherche Scientifique)

Abstract

IAS/IFRS standards are constantly changing and groups having adopted this standard are required to implement changes in accounting regulation. In addition, entities must also take into account developments interpretations of standards whose origins may be diverse (IASB, auditors, etc.). Our qualitative study, based on two case studies, can show how groups manage the permanent integration of normative accounting changes through a long process of ownership which translates into two major periods and six phases marked by loops of reinterpretation and re-ownership. The description of this process is designed to assist managerial thinking related to the appropriation of a management tool, namely the IAS/IFRS.

Suggested Citation

  • Annelise Couleau-Dupont, 2011. "Le processus d'appropriation du référentiel IAS/IFRS et de ses évolutions : Une analyse des pratiques organisationnelles," Post-Print hal-00646864, HAL.
  • Handle: RePEc:hal:journl:hal-00646864
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00646864
    as

    Download full text from publisher

    File URL: https://hal.archives-ouvertes.fr/hal-00646864/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. repec:dau:papers:123456789/3443 is not listed on IDEAS
    2. repec:dau:papers:123456789/9675 is not listed on IDEAS
    3. Lise Arena & Guy Solle, 2008. "Apprentissage Organisationnel et Contrôle de Gestion : Une lecture possible de l'ABC/ABM ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 14(3), pages 67-85.
    4. repec:dau:papers:123456789/12567 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00646864. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.