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 ()
Additional contact information
Philippe Touron: UP1 UFR06 - Université Paris 1 Panthéon-Sorbonne - UFR Gestion & économie d'entreprise - UP1 - Université Paris 1 Panthéon-Sorbonne

Post-Print from HAL

Abstract: Ihis paper has two objectives : I) to provide an alternative sociological framework to explain accounting choices; 2) to understand why Saitit(lobain-Pont-a-Mousson adopted the generally accounting accepted principles in United Slates (US GAAP) as soon as 1970. An in-depth case study shows that bolh theories help us to understand the pheiiornenon under study. Thus, we conclude that sociological aspects must not be neglected i?i accounting research.

Date: 2004-06
Note: View the original document on HAL open archive server: https://hal.science/hal-03003004
References: Add references at CitEc
Citations:

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2004

Downloads: (external link)
https://hal.science/hal-03003004/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03003004

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().