The Adoption of Generally Accepted Accounting Principles in the United States by Saint-Gobain-Pont-à-Mousson: From Agency Conflict to Institutional Legitimacy
Touron, Philippe
The Adoption of Generally Accepted Accounting Principles in the United States by Saint-Gobain-Pont-à-Mousson: From Agency Conflict to Institutional Legitimacy - 2004.
85
This paper has two objectives : 1) to provide an alternative sociological framework to explain accounting choices ; 2) to understand why Saint-Gobain-Pont-à-Mousson adopted the generally accounting accepted principles in United Stales (US GAAP) as soon as 1970. An in-depth case study shows that both theories help as to understand the phenomenon under study. Thus, we conclude that sociological aspects must not be neglected in accounting research.
The Adoption of Generally Accepted Accounting Principles in the United States by Saint-Gobain-Pont-à-Mousson: From Agency Conflict to Institutional Legitimacy - 2004.
85
This paper has two objectives : 1) to provide an alternative sociological framework to explain accounting choices ; 2) to understand why Saint-Gobain-Pont-à-Mousson adopted the generally accounting accepted principles in United Stales (US GAAP) as soon as 1970. An in-depth case study shows that both theories help as to understand the phenomenon under study. Thus, we conclude that sociological aspects must not be neglected in accounting research.
Réseaux sociaux