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Theorie Institutionnelle Et Adoption De Normes Comptables Internationalement Reconnues : Etude De Trois Cas Français Sur La Periode 1989 - 1993

  • Philippe Touron

    (département comptabilité-controle - Edhec)

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    Plusieurs chercheurs utilisent la théorie néoinstitutionnalime en théorie des organisations (Meyer et Rowan, 1977 ; Dimaggio et Powell, 1983, Mézias, 1995). Le papier a deux objectifs : expliquer les décisions de mise en conformité des politiques comptables avec les GAAP reconnus sur le plan international et identifier les rôles respectifs des trois types d'isomorphisme (coercitif, normatif et mimétique). La méthode mise en oeuvre s'inspire de Miles et Huberman (1994) et est appliquée à trois études trois cas : Aérospatiale (1989), Usinor (1991) et Coflexip (1993).

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/45/40/PDF/TOURON.PDF
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    Paper provided by HAL in its series Post-Print with number halshs-00584540.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584540
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584540/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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    1. Neu, Dean, 1992. "The social construction of positive choices," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 223-237.
    2. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
    3. Meyer, John W., 1986. "Social environments and organizational accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 345-356, July.
    4. Sara York Kenny & Robert Larson, 1993. "Lobbying behaviour and the development of international accounting standards," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 531-554.
    5. Shahrokh M Saudagaran & Gary C Biddle, 1995. "Foreign Listing Location: A Study of MNCs and Stock Exchanges in Eight Countries," Journal of International Business Studies, Palgrave Macmillan, vol. 26(2), pages 319-341, June.
    6. Carpenter, Vivian L. & Feroz, Ehsan H., 1992. "GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 613-643, October.
    7. Atul Shah, 1998. "Exploring the influences and constraints on creative accounting in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 83-104.
    8. Street, Donna L. & Gray, Sidney J. & Bryant, Stephanie M., 1999. "Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs," The International Journal of Accounting, Elsevier, vol. 34(1), pages 11-48.
    9. Flanigan, Mary A. & Tondkar, Rasoul H. & Andrews, Robert L., 1999. "An Empirical Investigation of Factors Affecting the Selection of Markets for Foreign Bond Issues," The International Journal of Accounting, Elsevier, vol. 34(1), pages 71-92.
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