From 2005, European listed firms and many more around the world are required to adopt International Financial Reporting Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency of financial reporting around the world. Over...

Managerial discourses often claim that rational decision making rests on reaching a “consensus”. However, more than any democratic confrontation between vantage points, this quest for consensus constitutes a way to deny conflicts and asymmetries in positions of power, i.e., to promote...

This article examines the role of accounting in the manufacture of consensus. Consensus building is often considered a central value for rational decision-making and management. However, more than a democratic confrontation of vantage points, the quest for consensus is a way to discourage...

This paper examines the role of consensus in the reproduction of dominant interests. Consensus building is often considered a central value for rational decision making and management. However, more than a democratic confrontation of vantage points, the quest for consensus constitutes a way to...

The objective of the present paper is to study the accounting treatment of goodwill and practices concerning this intangible asset before the application of new international accounting standards. The empirical study is based on the analysis of 33 annual reports of French top companies listed on...

Cette communication cherche à étudier l’impact de l’introduction des normes IFRS sur le traitement comptable des actifs incorporels, dont le poids ne cesse de croître au sein des états financiers. Une étude théorique et empirique compare le traitement comptable des actifs incorporels...

Cet article tente de dresser un état des lieux du traitement comptable de l’écart d’acquisition à la veille de l’application des nouvelles normes internationales en se basant sur l’analyse des rapports annuels de 33 entreprises françaises cotées sur le CAC 40. Malgré une grande...

Cet article tente de dresser un état des lieux du traitement comptable de l'écart d'acquisition à la veille de l'application des nouvelles normes internationales en se basant sur l'analyse des rapports annuels de 33 entreprises françaises cotées sur le CAC 40. Malgré une grande...

Dans cet article nous proposons un modèle de forme d'organisation ambidextre issu de la littérature. La confrontation de ce modèle au cas d'une entreprise de produits de grande consommation permet de valider la pertinence du modèle. Toutefois nous proposons d'inscrire le rôle du contrôleur...