The Adoption of Generally Accepted Accounting Principles in the United States by Saint-Gobain-Pont-à-Mousson: From Agency Conflict to Institutional Legitimacy
Type de matériel :
TexteLangue : français Détails de publication : 2004.
Sujet(s) : Ressources en ligne : Abrégé : 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.
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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