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Les freins culturels à l'adoption des IFRS en Europe : une analyse du cas français

Author

Listed:
  • Samir Ayoub

    (ESSCA Research Lab - ESSCA - Ecole Supérieure des Sciences Commerciales d'Angers)

  • Keith Hooper

    (Faculty of Business - AUT - Auckland University of Technology)

Abstract

European study of the French cabinet Mazars of 2005 showed that France is the country which resisted the most to the adoption of the international accounting standards IAS/IFRS. While exceeding the technical differences which exist between the French continental accounting system and the IFRS which are valid for other countries like Spain, Italy or Germany (country which did not show strong resistances), this article tries to determine the cultural reasons specific to France, able to explain such a resistance. Results drawn from ten interviews carried out with chartered accountants, auditors and academics in France will be exposed. These results show that criteria like language, religion, social organization or Politics can bring additional answers to French resistance to international standards.

Suggested Citation

  • Samir Ayoub & Keith Hooper, 2009. "Les freins culturels à l'adoption des IFRS en Europe : une analyse du cas français," Post-Print halshs-00456196, HAL.
    • Handle: RePEc:hal:journl:halshs-00456196
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00456196
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    File URL: https://shs.hal.science/halshs-00456196/document
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    References listed on IDEAS

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    1. Katherine Schipper, 2005. "The introduction of International Accounting Standards in Europe: Implications for international convergence," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 101-126.
    2. Geoffrey Whittington, 2005. "The adoption of International Accounting Standards in the European Union," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 127-153.
    3. Philip Brown & Ann Tarca, 2005. "A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 181-212.
    4. John Francis McKernan & Katarzyna Kosmala, 2007. "Doing the truth: religion – deconstruction – justice, and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 729-764, September.
    5. Carlson, Peter, 1997. "Advancing the harmonisation of international accounting standards: Exploring an alternative path," The International Journal of Accounting, Elsevier, vol. 32(3), pages 357-378.
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    Cited by:

    1. Djamel Khouatra, 2016. "L'intégration des normes comptables internationales IAS-IFRS dans les systèmes comptables francophones : cas du Système Comptable Financier algérien," Post-Print hal-01901025, HAL.

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