Touron, Philippe <br/><br/>
The Adoption of Generally Accepted Accounting Principles in the United States by Saint-Gobain-Pont-à-Mousson: From Agency Conflict to Institutional Legitimacy 

 -  2004.<br/>							 
<br/><br/> 85 
<br/><br/> 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.