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Le changement des règles comptables : une interprétation par la théorie des conventions

Author

Listed:
  • Marc Amblard

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris)

Abstract

This article analyzes the process through wich accounting conventions – sets of collective norms – happer to undergo variations from one state to another. A first stage shall describe the factors wich are likely to undermine existing conventions. The conventions will then be shown as reacting according to a wide spectrum of behaviours ranging from resistance to total collapse, thus paving the way for new conventions. The model there by proposed aims at providing the organization observer with a new analysis framework allowing a better understanding of changes in accounting rules. The conventionnalist dynamic will eventually appear as socially-design mechanism responding to a number of influences and deep trends.

Suggested Citation

  • Marc Amblard, 2000. "Le changement des règles comptables : une interprétation par la théorie des conventions," Post-Print halshs-00267035, HAL.
    • Handle: RePEc:hal:journl:halshs-00267035
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00267035
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