Comprendre les complexités de l’étude d’impact dans le cadre de la normalisation comptable

Anne Laure Farjaudon, Corinne Gourmel-Rouger, Marine Portal and Frederic Pourtier
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Anne Laure Farjaudon: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Corinne Gourmel-Rouger: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Marine Portal: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Frederic Pourtier: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: This research focuses on impact assessments (IA), and in particular on their relevance to accounting standards. This management tool, used in many other fields and disciplines, such as the evaluation of legal texts or public policies, often turns out to be a highly heterogeneous practice in terms of its construction, uses, and real usefulness. The aim of this research is to gain a better understanding of the heterogeneous nature of IAs to enrich our thinking on accounting standardization Based on a qualitative approach and semi-directive interviews, this research develops results organized by axis (design/uses/resources). Finally, the results enable us to discuss the complexities of IAs and highlight the points of vigilance for accounting standard-setters.

Keywords: Normalisation comptable; Usage; Hétérogénéité; Étude d’impact; Complexité (search for similar items in EconPapers)
Date: 2024-05-23
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2024, N° 20 (2), pp.63-92. ⟨10.3917/accra.020.0063⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04900788

DOI: 10.3917/accra.020.0063

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