The genesis of the 2007 Conseil National de la Comptabilité: A Case of Institutional Isomorphism ?

Bernard Colasse () and Christine Pochet
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Bernard Colasse: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique, GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School
Christine Pochet: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique, GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School

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Abstract: This article puts forward a neo-institutional interpretation of the reform of the French accounting standard-setter initiated by Decree n° 2007-629 of 27 April 2007 relating to the national accounting standards board, the Conseil National de la Comptabilité. In particular, it uses the notion of path dependency and institutional mimetism.

Keywords: French standardisation; institutional ismorphism; accounting regulation; French Accounting Standards Setter; Autorité des Normes Comptables; Conseil National de la Comptabilité; isomorphisme institutionnel; normalisation comptable; régulation comptable. (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (4)

Published in Accounting in Europe, 2009, 6 (1-2), pp.25-55

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00667746

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