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Le processus de changement comptable normatif : 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)

  • 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 at describing the accounting process of change induced by the introduction of IAS/IFRS standards and by the implementation of amendments to existing standards by French listed groups. The paper uses the works on the change literature and on the neo-institutional theory. The qualitative study shows an homogeneity of practices that can be explained considering normative and mimetic isomorphisms.

Suggested Citation

  • Annelise Couleau-Dupont & Samira Demaria, 2009. "Le processus de changement comptable normatif : une analyse des pratiques organisationnelles," Post-Print halshs-00459145, HAL.
    • Handle: RePEc:hal:journl:halshs-00459145
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459145
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    References listed on IDEAS

    as
    1. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
    2. Marie Boitier & Anne Riviere, 2008. "Vers une perspective étendue de l'analyse néo-institutionnelle : quels apports pour la recherche en comptabilité-contrôle ?," Post-Print halshs-00522382, HAL.
    3. David Autissier, 2001. "Nature des changements produits par une mission d'audit interne," ACCRA, Association francophone de comptabilité, vol. 7(2), pages 87-103.
    4. Ingmar Gehrke & Philippe Zarlowski, 2003. "La diffusion de la valeur actionnariale en France : une lecture néo-institutionnaliste," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 189-205.
    5. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    6. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    7. David Autissier, 2001. "Nature des changements produits par une mission d'audit interne," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 7(2), pages 87-103.
    Full references (including those not matched with items on IDEAS)

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