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La diffusion de la valeur actionnariale en France : une lecture néo-institutionnaliste

Author

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  • Ingmar Gehrke
  • Philippe Zarlowski

Abstract

The article presents a new institutionalist approach to the analysis of the diffusion of shareholder value in France over the 1995-2000 period. Two studies are performed for the same sample of companies. In the first study, the evolution of the financial communication of companies in their annual reports is analysed. A second study consists in a questionnaire survey on in-company uses of shareholder value information. A decoupling typical of institutionalisation processes is evidenced. Shareholder value diffusion is then related to the institutional change in the French corporate environment. The relative contribution of institutionalist and economic interpretations of this diffusion process is then discussed.

Suggested Citation

  • Ingmar Gehrke & Philippe Zarlowski, 2003. "La diffusion de la valeur actionnariale en France : une lecture néo-institutionnaliste," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 189-205.
    • Handle: RePEc:cai:accafc:cca_093_0189
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    Citations

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    Cited by:

    1. Fabienne Villesèque-Dubus & Pascale Amans & Agnès Mazars-Chapelon, 2010. "De la politisation à l'instrumentation d'un outil de gestion: le cas du budget dans les théâtres associatifs," Post-Print halshs-00676921, HAL.
    2. Anne Stévenot-Guéry & Loris Guéry, 2006. "L’influence des Capital Investisseurs sur la gestion des ressources humaines des entreprises financées:dimensions, enjeux et limites," Working Papers CREGO 1060502, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    3. Annelise Couleau-Dupont & Samira Demaria, 2009. "Le processus de changement comptable normatif : une analyse des pratiques organisationnelles," Post-Print halshs-00459145, HAL.
    4. Gibassier, Delphine, 2017. "From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 36-58.

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