L'adoption des principes comptables généralement reconnus aux États-Unis par Saint-Gobain-Pont-à-Mousson : du conflit d'agence à la légitimité institutionnelle (notice n° 344568)
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| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022508.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Touron, Philippe |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L'adoption des principes comptables généralement reconnus aux États-Unis par Saint-Gobain-Pont-à-Mousson : du conflit d'agence à la légitimité institutionnelle |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2004.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 85 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article a deux objectifs : 1) fournir un cadre théorique complémentaire aux explications économiques traditionnellement avancées pour expliquer les choix comptables ; 2) comprendre pourquoi Saint-Gobain-Pont-à-Mousson a adopté les principes comptables généralement reconnus (PCGR) aux États-Unis dès 1970. Une étude de cas approfondie indique que les deux théories nous aident à comprendre le phénomène étudié. Nous en concluons que les aspects sociologiques ne doivent pas être négligés dans les recherches comptables. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | nouvelles théories institutionnelles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | décision comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PCGR aux États-Unis |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | étude de cas |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normes comptables internationales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | théorie de l'agence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | new-institutionalism theories |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | international accounting standards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | US GAPP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting decision |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | agency theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | case study |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 10 | 3 | 2004-12-01 | p. 161-191 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2004-3-page-161?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2004-3-page-161?lang=fr&redirect-ssocas=7080</a> |
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