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Les motivations au découplage : l’exemple de l’introduction de l’IFRS 8

Author

Listed:
  • Dragos Zelinschi

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

  • Yves Levant

    (SKEMA Business School - SKEMA Business School)

  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies with IFRS 8, but in reality financial reporting remained unchanged. Through a field study, we emphasize the institutional logic ruling this phenomenon, shaped around the concept of decoupling. Our study leads to two series of preliminary results: the first one refers to the dynamics of power within companies, while the second one allows us to build a model explaining the decoupling.

Suggested Citation

  • Dragos Zelinschi & Yves Levant & Nicolas Berland, 2013. "Les motivations au découplage : l’exemple de l’introduction de l’IFRS 8," Post-Print hal-01678739, HAL.
    • Handle: RePEc:hal:journl:hal-01678739
    DOI: 10.4000/fcs.1274
    as

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    Cited by:

    1. Aurélien Bargain & Christophe Maurel, 2017. "L'instrumentation de gestion au service de la mutualisation de services publics communaux : quels enjeux pour quels effets ?," Post-Print hal-01907611, HAL.

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