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L'institutionnalisation des pratiques comme vecteur de diffusion des innovations pétrolières : le cas des normes comptables

  • Véronique Blum


    (Grenoble 2 UPMF - Université Pierre Mendès France - Université Pierre Mendès-France - Grenoble II)

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    Les normes comptables constituent-elles un moyen d'institutionnalisation des pratiques innovantes en facilitant leur diffusion ? Pour répondre à cette question, nous examinons le cas des innovations en provenance du secteur pétrolier historiquement à la source de pratiques désormais banalisées. La théorie de la diffusion des innovations telle que redéfinie par Wejnert (2002) est mobilisée pour montrer que l'institutionnalisation des pratiques constitue un mode privilégié d'uniformisation globale. Le DP/2010/1, projet de norme relatif aux "Activités d'extraction", est examiné comme potentiellement bénéficiaires de conditions semblables de diffusion. Des divergences dans les modalités de diffusion sont identifiées et commentées.

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    Paper provided by HAL in its series Post-Print with number hal-00691173.

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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:journl:hal-00691173
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    1. Allee, Kristian D. & Bhattacharya, Nilabhra & Black, Ervin L. & Christensen, Theodore E., 2007. "Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 201-222, April.
    2. Jensen, Michael C, 1986. "Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers," American Economic Review, American Economic Association, vol. 76(2), pages 323-29, May.
    3. Luther, Robert, 1996. "The development of accounting regulation in the extractive industries: An international review," The International Journal of Accounting, Elsevier, vol. 31(1), pages 67-93.
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