FORMES DE COMPLEXITE ET INTERPRETATION DES NORMES IAS-IFRS

Mohamed Taieb Hamadi (), Sami El Omari and Wafa Khlif ()
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Mohamed Taieb Hamadi: Management Research Centre - ESC Toulouse
Sami El Omari: Management Research Centre - ESC Toulouse
Wafa Khlif: Management Research Centre - ESC Toulouse

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Abstract: In this study, we address the long standing problem of divergent accounting practices in the International Accounting Standards Boards (IASB) rules. We consider that the complexity of the IAS-IFRS is the factors of divergent interpretation and application of the International Accounting Standards Board. This complexity is caused by the interaction between the components of the IASB rules and the environment in which it operates. Hence, we consider that international accounting standards are an open system that is influenced by both its components and its environment. Our empirical strategy is based on the study of a sample of professional articles published in the French magazine accounting between 2003 and 2013. Our results confirm that the technical nature, evolution and interaction with other disciplines are the various components of the complexity of IASB rules.

Keywords: Complexity; divergence on interpretation; International accounting standards; Complexité; divergence d’interprétation; Normes IAS-IFRS (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01188757
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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