des comportements encore peu étudiés. En s’appuyant sur la mise en place de l’IFRS 8, notre étude montre d’abord, à l … of IFRS 8, our research reveals a decoupling phenomenon. We highlight ten motivations relating to societal, industry and …

According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In …. Indeed, disclosed segment information apparently complies with IFRS 8, but in reality financial reporting remained unchanged …

According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In …. Indeed, disclosed segment information apparently complies with IFRS 8, but in reality financial reporting remained unchanged …

) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … had failed at explaining the determinants of accounting situations and practices. These two critiques called for … alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In …

Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are … seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the … three monotheisms have bared the core of accounting. We purport to explicate how the three monotheisms (Judaism …

20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …

Purpose – The purpose of this paper is to contribute to the sociology-of-science type of accounting literature …, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is … answered through the example of research into linkages between accounting and religion. Adopting an actor-network theory (ANT …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …