Le processus de changement comptable normatif: une analyse des pratiques organisationnelles

Annelise Couleau-Dupont and Samira Demaria (samira.demaria@unice.fr)
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Annelise Couleau-Dupont: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique
Samira Demaria: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique

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Abstract: The paper aims at describing the accounting process of change induced by the introduction of IAS/IFRS standards and by the implementation of amendments to existing standards by French listed groups. The paper uses the works on the change literature and on the neo-institutional theory. The qualitative study shows an homogeneity of practices that can be explained considering normative and mimetic isomorphisms.

Keywords: accounting change; IAS/IFRS standards; neo-institutional theory.; changement comptable; normes IAS/IFRS; théorie néo-institutionnelle sociologique (search for similar items in EconPapers)
Date: 2009-05-27
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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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