Etude des liens entre l'appropriation des normes IAS/IFRS et les dimensions organisationnelles et managériales des services comptables

Abstract : The aim of our research is to describe the links between IFRS appropriation and the organization and management structures of the accounting departments. We positioned these two axes within the productive activities of stakeholders thanks to the use of both Socio-Economic and Agency Theories in order to connect IFRS with the stakeholders behaviors and with the organizations of firms.Through action research by virtue of our Chartered Accountant and Statutory Auditor positions we isolated three guidelines of accounting practices reorganizations: Adjustment, Treatment, and Distance analysis. The combination of these guidelines with the accounting process led us to emphasize three levels of organizational structures: Ad hoc Organization, Accounting Prevalence structure, and Decentralized Administration. In the two first organization levels a cooperation behavior has been observed between stakeholders, whereas in the Decentralized structure practically no collaboration has been recorded.
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Business administration. Conservatoire national des arts et metiers - CNAM, 2011. French. <NNT : 2011CNAM0769>


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Issiaga Thiam Sy. Etude des liens entre l'appropriation des normes IAS/IFRS et les dimensions organisationnelles et managériales des services comptables. Business administration. Conservatoire national des arts et metiers - CNAM, 2011. French. <NNT : 2011CNAM0769>. <tel-00667934>

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