The study of Internet strategies has led to the publication of numerous research in Information Systems. It is most often through different perspectives adopted, to explain the results related to the adoption of the Internet within the company. Thus the approach of alignment used to explain the...

This paper explores the significant changes which have taken place in recent years, and continue to take place, in relation to the role of, and desirable characteristics of, a conceptual framework (CF). More precisely, we address the following three questions. 1) Why were conceptual frameworks...

Following the debate surrounding the Conceptual Framework revision jointly undertaken by the IASB and the FASB in May 2008, this paper identifies and discusses three major concerns about the way accounting and financial reporting standards should be determined for listed companies evolving in a...

Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual Framework?; (2) For whom and for which needs are accounting...

The international accounting standardisation crisis is not a strictly technical crisis linked to a bad application of the fair value criteria, but an intellectual crisis related to the conceptual framework and its underlying episteme. This framework, from which international standards issue, is...