TY  - BOOK
AU  - Touron,Philippe
TI  - The Adoption of Generally Accepted Accounting Principles in the United States by Saint-Gobain-Pont-à-Mousson: From Agency Conflict to Institutional Legitimacy
PY  - 2004///.
							
N1  - 85
N2  - 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
UR  - https://shs.cairn.info/journal-accounting-auditing-control-2004-3-page-161?lang=en&redirect-ssocas=7080
ER  -