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...

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...

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...

This paper examines the justifications accountants give for their role and position in organisations. Through a qualitative study based on observations and interviews, we follow management accountants acting as influential representatives of the financial language in their organisations. Trying...

Our paper is based on an ethnographic approach. One of the authors has conducted an ethnographic study at TechCo, a multinational aeronautic company, during 4 months. Following the actors, actants and allies at TechCo, we will show that two institutional trajectories compete for controlling the...

Little attention has been given to the coexistence that could exist between several rationales. Most studies illustrate the victory of the financial rationale, other groups trying in vain to resist change. In this paper, based on an ethnographic study of management control practices, we try to...

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...