Le processus d’implantation d’une nouvelle norme comptable : le cas de l’IFRS 15 (notice n° 380599)
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| fixed length control field | 02493cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119022421.0 |
| 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 | Herriau, Christophe |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le processus d’implantation d’une nouvelle norme comptable : le cas de l’IFRS 15 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 90 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article analyse le processus d’implantation d’une nouvelle norme comptable à l’aune de la théorie des conventions. Des entretiens réalisés auprès de 18 groupes français soulignent l’importance de trois processus complémentaires dans la construction des pratiques comptables locales issues du déploiement de l’IFRS 15 : un processus d’interprétation de la norme, un processus d’imitation grâce auquel les acteurs convergent vers des pratiques communes via des logiques de place et via leurs pratiques opérationnelles et un processus de renforcement avec une volonté d’industrialisation des nouvelles règles. Cette recherche montre également que les conventions comptables sont fortement contraintes par les coûts d’implantation liés au déploiement d’une nouvelle norme comptable. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The article focusses on the implementation process of a new accounting standard in the light of convention theory. With interviews with 18 groups, we highlight the importance of three complementary processes in the construction of local accounting practices resulting from the deployment of IFRS 15: a process of interpretation of the standard, a process of imitation by which actors converge towards common practices with logics of place and their operational practices and a process of reinforcement to industrialize the new rules. This research also shows that the accounting practices are highly dependent on the implementation costs due to new accounting standards. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | théorie des conventions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | processus d’implantation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | norme comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilisation des revenus |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 15 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | convention theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | implementation process |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | revenue recognition |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting standard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 15 |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lenormand, Gaëlle |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Touchais, Lionel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 28 | 3 | 2022-07-12 | p. 7-38 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2022-3-page-7?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2022-3-page-7?lang=fr&redirect-ssocas=7080</a> |
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