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

Zelinschi, Dragos; Levant, Yves; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2013

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...

Persistent link: https://www.econbiz.de/10011205315

Quand normalisation comptable et rhétorique font bon ménage - un Essai d’organisation de la littérature

Chantiri-Chaudemanche, Rouba - Université Paris-Dauphine (Paris IX) - 2012

This article offers a synthesis of previous research related to rhetoric and persuasion in accounting standard-setting in order to offer an understanding of why rhetoric is necessary to the process and how it operates. In the first place, the rhetorical dimension of accounting standard-setting...

Persistent link: https://www.econbiz.de/10010735782

L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?

Plot-Vicard, Emmanuelle - Université Paris-Dauphine (Paris IX) - 2010

companies to disclose environmental information, by associating the theories of the legitimacy and the stakeholders. I notice …

Persistent link: https://www.econbiz.de/10010705789

Wrapping Illegitimate Creative Organizations to make them Legitimate? An ethnographic exploration of strategies deployed by Artistic Squats in Paris to acquire legitimacy

Gond, Jean-Pascal; Le Theule, Marie-Astrid; Sponem, Samuel - Université Paris-Dauphine (Paris IX) - 2005

Persistent link: https://www.econbiz.de/10010706480

Building the legitimacy of business networks through certification: The development of differentiated relationships

Sauvée, Loïc; Coulibaly, Mantiaba - Université Paris-Dauphine (Paris IX) - 2010

In this paper we analyze how legitimacy allows us to develop differentiated relationships in business networks. Our … central argument is that the building of legitimacy in business networks through certification needs the development of what … develops the argument through a critical review of literature. We use the organizational legitimacy (Elsbach, 1994) and …

Persistent link: https://www.econbiz.de/10011072049

L’élaboration des normes comptables ou l’art de persuader : la rhétorique du normalisateur à travers la littérature

Chantiri-Chaudemanche, Rouba - Université Paris-Dauphine (Paris IX) - 2013

This article offers a survey related to rhetoric and persuasion in accounting standard-setting. In the first place, the rhetorical dimension of accounting standard-setting is discussed by showing how persuasion is inherent in the process. Secondly, the devices used by the standard-setter in...

Persistent link: https://www.econbiz.de/10011072606

Relevance and Excellence in Higher Education Vocational Schools: Business Schools as Institutional Actors

Paradeise, Catherine; Thoenig, Jean-Claude; … - Université Paris-Dauphine (Paris IX) - 2014

Persistent link: https://www.econbiz.de/10011073674

If These Walls Could Talk: The Mutual Construction of Organizational Space and Legitimacy

de Vaujany, François-Xavier; Vaast, Emmanuelle - Université Paris-Dauphine (Paris IX) - 2014

Organizational spaces project claims of organizational legitimacy while also constituting physical environments where … work happens. This research questions how organizational space and legitimacy are mutually constituted over time as … Organization headquarters, we theorize the dynamic intersection of organizational space and legitimacy over time. The case study …

Persistent link: https://www.econbiz.de/10011074048

"Les grandes entreprises modèles" et les coûts cachés de la responsabilité sociétale des entreprises

Quairel, Françoise - Université Paris-Dauphine (Paris IX) - 2003

We use the neo-institutional and legitimacy theoretical perspective in order to analyze the “business case” i.e. the … stakeholder's pressure enact partial conformity strategies in order to enhance or gain legitimacy in a volontary exercise and in …

Persistent link: https://www.econbiz.de/10011074600

Contribution à la compréhension de l' "Expectation gap" en audit

Jedidi, Imen - Université Paris-Dauphine (Paris IX) - 2013

The « expectation gap » is defined as the gap between what the public expects from the auditor and what the auditor expects to achieve. The present research treats the expectation gap in its discursive and normative dimensions. It aims to contribute to the understanding of the expectation gap...

Persistent link: https://www.econbiz.de/10011074676