La diversité des sources d'interprétation et d'application des normes comptables internationales; un frein à la convergence de la pratique

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

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Abstract: The problem of divergence in the application of international accounting standards is still update. This research identifies the diversity of interpretation and professional judgment as a source of divergence in accounting practice under the IAS-IFRS standards. The decisions of accountants -agents whose rationality is limited- are constrained on one hand by the contexts, and on the other by the time of reaction and decision making. To do this, accountants use heuristics and cognitive biases to find practical solutions to their problems. Our research study decisions through a sample of articles published in the French accounting professional journal between 2003 and 2013. Our results make explicit the complexity of interpretation in relation to the time and sources used. The effects of appropriation of new corpuses are also shown.

Keywords: complexity; decision; accounting practice; Interprétation; complexité; prise de décision. Pratique comptable (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01900554
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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