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Le processus d'appropriation du référentiel IAS/IFRS : Une analyse des pratiques organisationnelles

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  • Annelise Couleau-Dupont

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

Abstract

The matter of this paper aims to present the appropriation process of the IAS/IFRS in organizations regarded as identifiable forms where there are collective actions (Crozier and Friedberg 1977). Reflection leans to work on innovations, management tools and their appropriation. Our qualitative study, based on two case studies, can show that the IAS/IFRS, like any management tool, generates change within organizations and that its adoption requires a long process of ownership which translates into two major periods and six phases. The description of this process tries to assist managers in thinking related to appropriation of a management tool, in the case of IAS/IFRS.

Suggested Citation

  • Annelise Couleau-Dupont, 2010. "Le processus d'appropriation du référentiel IAS/IFRS : Une analyse des pratiques organisationnelles," Post-Print hal-00477757, HAL.
    • Handle: RePEc:hal:journl:hal-00477757
    Note: View the original document on HAL open archive server: https://hal.science/hal-00477757
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    References listed on IDEAS

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    1. Christian Hoarau & Robert Teller, 2007. "IFRS : les normes comptables du nouvel ordre économique global ?," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 3-20.
    2. Jean-Philippe Lafontaine, 2003. "Les techniques de comptabilité environnementale, entre innovations comptables et innovations managériales," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 111-127.
    3. repec:dau:papers:123456789/12567 is not listed on IDEAS
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