Les motivations au découplage : l’exemple de l’introduction de l’IFRS 8

According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies with IFRS 8, but in reality financial reporting remained unchanged. Through a field study, we emphasize the institutional logic ruling this phenomenon, shaped around the concept of decoupling. Our study leads to two series of preliminary results: the first one refers to the dynamics of power within companies, while the second one allows us to build a model explaining the decoupling.