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APPORTS ET LIMITES DE LA THEORIE INSTITUTIONNELLE DES ORGANISATIONS Etude de trois cas d'adoption de normes comptables internationales en France

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  • Philippe Touron

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

Abstract

Les études sur la décision comptable s'inscrivent essentiellement dans la perspective de la théorie de l'agence (Jensen et Merkling, 1976 ; Watts 1977). Mais des cadres théoriques alternatifs comme le néoinstitutionnalime en théorie des organisations ont été utilisés par les chercheurs (Meyer et Rowan, 1977 ; Dimaggio et Powell, 1983, Mézias, 1990). 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 la théorie la plus pertinente pour expliquer ces adoptions. La méthode mise en oeuvre consiste à l'étude de trois cas interprétés à l'aune des théories ci-dessus. Il s'agît de Saint-Gobain en 1970, de Péchiney en 1972 et de Rhône -Poulenc en 1973.

Suggested Citation

  • Philippe Touron, 2000. "APPORTS ET LIMITES DE LA THEORIE INSTITUTIONNELLE DES ORGANISATIONS Etude de trois cas d'adoption de normes comptables internationales en France," Post-Print halshs-00587516, HAL.
    • Handle: RePEc:hal:journl:halshs-00587516
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587516
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    References listed on IDEAS

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