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Changement de normes : la stabilité des choix comptables

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  • Samira Demaria

    (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 paper aims to understand factors that influenced accounting choices made by French groups during the first time adoption of international standards. To understand the accounting choices process we used two theories: the conventional theory which analyze accounting from the view of conventions and the neo-institutional theory which focus on the relations between groups and the institutional environment. The research used two methods for collecting data: a web survey and semi structured interview with managers in charge of the first time application of IFRS. Results following three ways. First we show that French groups suffer institutional pressures. Then we notice a certain stability of choices. And lastly we underline the difficulty of the decision process on a changing period.

Suggested Citation

  • Samira Demaria, 2008. "Changement de normes : la stabilité des choix comptables," Post-Print halshs-00360983, HAL.
    • Handle: RePEc:hal:journl:halshs-00360983
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00360983
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    References listed on IDEAS

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    1. Fligstein, Neil, 2001. "Social Skill and the Theory of Fields," Center for Culture, Organizations and Politics, Working Paper Series qt26m187b1, Center for Culture, Organizations and Politics of theInstitute for Research on Labor and Employment, UC Berkeley.
    2. Yvon Pesqueux, 2007. "Gouvernance et privatisation," Post-Print hal-00479996, HAL.
    3. repec:dau:papers:123456789/12152 is not listed on IDEAS
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    Cited by:

    1. Samira Demaria, 2010. "Comptabilisation des écarts actuariels. Mise en perspective des pratiques françaises," Post-Print halshs-00585681, HAL.

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