Changement de normes: la stabilité des choix comptables

Samira Demaria ()
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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 to understand factors that influenced accounting choices made by French groups during the first time adoption of international standards. To understand the accounting choices process we used two theories: the conventional theory which analyze accounting from the view of conventions and the neo-institutional theory which focus on the relations between groups and the institutional environment. The research used two methods for collecting data: a web survey and semi structured interview with managers in charge of the first time application of IFRS. Results following three ways. First we show that French groups suffer institutional pressures. Then we notice a certain stability of choices. And lastly we underline the difficulty of the decision process on a changing period.

Keywords: IAS/IFRS standards; first time adoption; accounting choices conventional theory; neo-institutional theory; normes IAS/IFRS; transition; choix d'options comptables; théorie des conventions; théorie néo-institutionnelle (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522507
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Citations: View citations in EconPapers (1)

Published in La comptabilité, le contrôle et l'audit entre changement et stabilité, May 2008, France. pp.CD Rom

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