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The implementing of IFRS standards by french firms studied from the perspective of performative language theories
[Une interprétation de l'influence potentielle des normes IFRS sur les entreprises françaises au travers des théories performatives du langage]

Author

Listed:
  • Christophe Belleval

    (BETA - Bureau d'Économie Théorique et Appliquée - INRA - Institut National de la Recherche Agronomique - UNISTRA - Université de Strasbourg - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique, UPD5 - Université Paris Descartes - Paris 5)

  • Carine Boiteau

    (LIRAES - EA 4470 - Laboratoire Interdisciplinaire de Recherche Appliquée en Economie de la Santé - UPD5 - Université Paris Descartes - Paris 5, UPD5 - Université Paris Descartes - Paris 5)

Abstract

This paper studies the potential outcomes of IFRS standards implementing by French firms through the performative language based theories. Previous papers tended to focus on IFRS implementing problems rather than their organizational impacts. According to our representativist framework we consider here the organization as the sum of discourses practices stabilized at a given time. Standards are examples of "assertive", "comminatory" and "directive" written statements which are part of organizational discursive practices ; such texts feed the professional (or collective) genders. Importing standards issued by an organization where the Anglo-Saxon practices are overrepresented may modify in depth the genders being the cement of companies from Continental Europe and particularly French firms. We discuss more in details the potential effects of the IAS 19 and 39.

Suggested Citation

  • Christophe Belleval & Carine Boiteau, 2006. "The implementing of IFRS standards by french firms studied from the perspective of performative language theories [Une interprétation de l'influence potentielle des normes IFRS sur les entreprises ," Post-Print halshs-00558427, HAL.
    • Handle: RePEc:hal:journl:halshs-00558427
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558427
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