Les freins culturels à l'adoption des IFRS en Europe: une analyse du cas français

Samir Ayoub and Keith Hooper
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Samir Ayoub: ESSCA Research Lab - ESSCA - ESSCA – École supérieure des sciences commerciales d'Angers = ESSCA Business School
Keith Hooper: Faculty of Business - AUT - Auckland University of Technology

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Abstract: European study of the French cabinet Mazars of 2005 showed that France is the country which resisted the most to the adoption of the international accounting standards IAS/IFRS. While exceeding the technical differences which exist between the French continental accounting system and the IFRS which are valid for other countries like Spain, Italy or Germany (country which did not show strong resistances), this article tries to determine the cultural reasons specific to France, able to explain such a resistance. Results drawn from ten interviews carried out with chartered accountants, auditors and academics in France will be exposed. These results show that criteria like language, religion, social organization or Politics can bring additional answers to French resistance to international standards.

Keywords: IFRS standards; French resistance; cultural aspects; Normes IFRS; résistance française; aspects culturels (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00456196v1
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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