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Theorie Institutionnelle Et Adoption De Normes Comptables Internationalement Reconnues : Etude De Trois Cas Français Sur La Periode 1989 - 1993

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  • Philippe Touron

    (département comptabilité-controle - EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

Abstract

Plusieurs chercheurs utilisent la théorie néoinstitutionnalime en théorie des organisations (Meyer et Rowan, 1977 ; Dimaggio et Powell, 1983, Mézias, 1995). Le papier a deux objectifs : expliquer les décisions de mise en conformité des politiques comptables avec les GAAP reconnus sur le plan international et identifier les rôles respectifs des trois types d'isomorphisme (coercitif, normatif et mimétique). La méthode mise en oeuvre s'inspire de Miles et Huberman (1994) et est appliquée à trois études trois cas : Aérospatiale (1989), Usinor (1991) et Coflexip (1993).

Suggested Citation

  • Philippe Touron, 2002. "Theorie Institutionnelle Et Adoption De Normes Comptables Internationalement Reconnues : Etude De Trois Cas Français Sur La Periode 1989 - 1993," Post-Print halshs-00584540, HAL.
    • Handle: RePEc:hal:journl:halshs-00584540
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584540
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