L'adoption des principes comptables généralement reconnus aux États-Unis par Saint-Gobain- Pont-à-Mousson : du conflit d'agence à la légitimité institutionnelle
Résumé
Ihis paper has two objectives : I) to provide an alternative sociological framework to explain accounting choices; 2) to understand why Saitit(lobain-Pont-a-Mousson adopted the generally accounting accepted principles in United Slates (US GAAP) as soon as 1970. An in-depth case study shows that bolh theories help us to understand the pheiiornenon under study. Thus, we conclude that sociological aspects must not be neglected i?i accounting research.
Domaines
Gestion et managementOrigine | Accord explicite pour ce dépôt |
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