IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00646864.html
   My bibliography  Save this paper

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

Author

Listed:
  • 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

IAS/IFRS standards are constantly changing and groups having adopted this standard are required to implement changes in accounting regulation. In addition, entities must also take into account developments interpretations of standards whose origins may be diverse (IASB, auditors, etc.). Our qualitative study, based on two case studies, can show how groups manage the permanent integration of normative accounting changes through a long process of ownership which translates into two major periods and six phases marked by loops of reinterpretation and re-ownership. The description of this process is designed to assist managerial thinking related to the appropriation of a management tool, namely the IAS/IFRS.

Suggested Citation

  • Annelise Couleau-Dupont, 2011. "Le processus d'appropriation du référentiel IAS/IFRS et de ses évolutions : Une analyse des pratiques organisationnelles," Post-Print hal-00646864, HAL.
    • Handle: RePEc:hal:journl:hal-00646864
    Note: View the original document on HAL open archive server: https://hal.science/hal-00646864
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00646864/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. David Autissier & Frédéric Wacheux, 2000. "Structuration et management des organisations," Post-Print hal-00157153, HAL.
    2. repec:dau:papers:123456789/3443 is not listed on IDEAS
    3. repec:dau:papers:123456789/9675 is not listed on IDEAS
    4. Christian Hoarau, 2007. "Gestion de l'information comptable par les dirigeants : les principes sont-ils plus dissuasifs que les règles ?," Post-Print halshs-00279653, HAL.
    5. Bill Wooldridge & Steven W. Floyd, 1990. "The strategy process, middle management involvement, and organizational performance," Strategic Management Journal, Wiley Blackwell, vol. 11(3), pages 231-241, March.
    6. repec:dau:papers:123456789/12567 is not listed on IDEAS
    7. Lise Arena & Guy Solle, 2008. "Apprentissage Organisationnel et Contrôle de Gestion : Une lecture possible de l'ABC/ABM ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 14(3), pages 67-85.
    8. Lise Arena & Guy Solle, 2008. "Apprentissage Organisationnel et Contrôle de Gestion : Une lecture possible de l'ABC/ABM ?," ACCRA, Association francophone de comptabilité, vol. 14(3), pages 67-85.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Carlos Martin-Rios, 2016. "Innovative management control systems in knowledge work: a middle manager perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 181-204, May.
    2. Olson, Bradley J. & Bao, Yongjian & Parayitam, Satyanarayana, 2007. "Strategic decision making within Chinese firms: The effects of cognitive diversity and trust on decision outcomes," Journal of World Business, Elsevier, vol. 42(1), pages 35-46, March.
    3. Tammy E. Beck & Donde Ashmos Plowman, 2009. "Experiencing Rare and Unusual Events Richly: The Role of Middle Managers in Animating and Guiding Organizational Interpretation," Organization Science, INFORMS, vol. 20(5), pages 909-924, October.
    4. Philippe Rebiere, 2010. "Processus stratégiques : des éléments clés pour comprendre l'après fusion : le cas de Sanofi Aventis," Cahiers du CEREFIGE 1002, CEREFIGE (Centre Europeen de Recherche en Economie Financiere et Gestion des Entreprises), Universite de Lorraine, revised 2010.
    5. WestIII, G. Page & Meyer, G. Dale, 1998. "To agree or not to agree? consensus and performance in new ventures," Journal of Business Venturing, Elsevier, vol. 13(5), pages 395-422, September.
    6. Bryan Hong, 2020. "Power to the outsiders: External hiring and decision authority allocation within organizations," Strategic Management Journal, Wiley Blackwell, vol. 41(9), pages 1628-1652, September.
    7. Edward Gilmore & Ulf Andersson & Noushan Memar, . "How subsidiaries influence innovation in the MNE value chain," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    8. Donald F. Kuratko & R. Duane Ireland & Jeffrey G. Covin & Jeffrey S. Hornsby, 2005. "A Model of Middle–Level Managers’ Entrepreneurial Behavior," Entrepreneurship Theory and Practice, , vol. 29(6), pages 699-716, November.
    9. Oja, Brent D. & Bass, Jordan R. & Gordon, Brian S., 2015. "Conceptualizing employee identification with sport organizations: Sport Employee Identification (SEI)," Sport Management Review, Elsevier, vol. 18(4), pages 583-595.
    10. Mohammed Belal Uddin & Bilkis Akhter, 2022. "Investigating the relationship between top management commitment, supply chain collaboration, and sustainable firm performance in the agro-processing supply chain," Operations Management Research, Springer, vol. 15(3), pages 1399-1417, December.
    11. Yves Livian, 2012. "Les apports de la sociologie à la gestion des ressources humaines," Working Papers halshs-00804685, HAL.
    12. Hoekx, Laura & Lambrechts, Frank & Vandekerkhof, Pieter & Voordeckers, Wim & Frank, Hermann, 2023. "The influence of familiness on decision-making quality in top management teams: The role of emotional dissonance and perceived team support," Journal of Family Business Strategy, Elsevier, vol. 14(2).
    13. Louise Lindbjerg & Theodor Vladasel, 2021. "Hiring Entrepreneurs for Innovation," Working Papers 1309, Barcelona School of Economics.
    14. Daniel Qi Chen & Yanlin Zhang & Jinghua Xiao & Kang Xie, 2021. "Making Digital Innovation Happen: A Chief Information Officer Issue Selling Perspective," Information Systems Research, INFORMS, vol. 32(3), pages 987-1008, September.
    15. Samir L. Vaz & Anneloes M. L. Raes & Mariano L. M. Heyden, 2022. "Realizing implementation through relational exchanges with top managers: the mediating role of middle managers’ divergent strategic behavior," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(1), pages 81-108, March.
    16. Paula Jarzabkowski & Sarah Kaplan, 2015. "Strategy tools-in-use: A framework for understanding “technologies of rationality” in practice," Strategic Management Journal, Wiley Blackwell, vol. 36(4), pages 537-558, April.
    17. Xavier Casta-er, 2013. "Management challenges of cultural heritage organizations," Chapters, in: Ilde Rizzo & Anna Mignosa (ed.), Handbook on the Economics of Cultural Heritage, chapter 10, pages i-i, Edward Elgar Publishing.
    18. Natalia Montinari & Michela Rancan, 2013. "Social preferences under risk : the role of social distance," RSCAS Working Papers 2013/90, European University Institute.
    19. Colin Eden & Fran Ackermann, 2001. "Group Decision and Negotiation in Strategy Making," Group Decision and Negotiation, Springer, vol. 10(2), pages 119-140, March.
    20. Elsa Pedroso & Carlos F. Gomes, 2024. "Discerning interrelationships among management accounting systems, organizational variables, and managerial performance," SN Business & Economics, Springer, vol. 4(9), pages 1-27, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00646864. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.