L'institutionnalisation des pratiques comme vecteur de diffusion des innovations pétrolières : le cas des normes comptables
Can accounting norms be a means for reaching the institutionalization of practices by facilitating their diffusion? Some answer is provided by examining how innovations from the extractive industries - and among them oil and gas industry specifically - have historically spread to become commonplaces. We mobilize Wejnert's (2002) conceptual framework integrating diffusion of innovations models to demonstrate that global uniformity can be preferably reached through institutionalization. The project of a norm for "Extractive Activities", named DP/2010/1 is examined to assess if it could potentially benefit from similar diffusion conditions. Differences are identified and commented.
|Date of creation:||21 May 2012|
|Date of revision:|
|Publication status:||Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom, 2012|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00691173|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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- 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.
- 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.
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