L'institutionnalisation des pratiques comme vecteur de diffusion des innovations pétrolières: le cas des normes comptables

Véronique Blum ()
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Véronique Blum: UPMF - Université Pierre Mendès France - Grenoble 2

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Abstract: Can accounting norms be a means for reaching the institutionalization of practices by facilitating their diffusion? Some answer is provided by examining how innovations from the extractive industries - and among them oil and gas industry specifically - have historically spread to become commonplaces. We mobilize Wejnert's (2002) conceptual framework integrating diffusion of innovations models to demonstrate that global uniformity can be preferably reached through institutionalization. The project of a norm for "Extractive Activities", named DP/2010/1 is examined to assess if it could potentially benefit from similar diffusion conditions. Differences are identified and commented.

Keywords: Normes internationales; Diffusion; Pétrole; International norms; Innovation; Petroleum (search for similar items in EconPapers)
Date: 2012-05-21
New Economics Papers: this item is included in nep-ino
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00691173

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