Le référentiel IAS/IFRS au travers du prisme de l'appropriation

Annelise Couleau-Dupont ()
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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

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Abstract: Our article concerns the appropriation process of the IAS/IFRS repository within organizations. It tries to describe and to explain the meeting of the management tool made up by international standards with the organization, and the changes inferred from its adoption, keeping mainly three approaches: a rational perspective, a socio-political perspective and a psycho-cognitive perspective. In addition, to enrich our work and to allow to better apprehend our object of research, we in particular made loans with the theory of the appropriation of management tools.

Keywords: IAS/IFRS standards; appropriation process; sociological approaches; Normes IAS/IFRS; processus d'appropriation; approches sociologiques (search for similar items in EconPapers)
Date: 2013-05-31
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Published in Congrès AFC, May 2013, Montréal, Canada

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01067107

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