L'adoption des principes comptables généralement reconnus aux États-Unis par Saint-Gobain-Pont-à-Mousson: du conflit d'agence à la légitimité institutionnelle

Philippe Touron

ACCRA, 2004, vol. 10, issue 3, 161-191

Abstract: This paper has two objectives : 1) to provide an alternative sociological framework to explain accounting choices ; 2) to understand why Saint-Gobain-Pont-à-Mousson adopted the generally accounting accepted principles in United Stales (US GAAP) as soon as 1970. An in-depth case study shows that both theories help as to understand the phenomenon under study. Thus, we conclude that sociological aspects must not be neglected in accounting research.

Keywords: accounting decision; international accounting standards; US GAPP; agency theory; new-institutionalism theories; case study (search for similar items in EconPapers)
Date: 2004
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