[ Vers un dispositif d'appréciation de la pertinence des IFRS dans un contexte pré-implémentation ]
Volume 3, Issue 3, July 2013, Pages 626–650
Raoudha Trabelsi1
1 Montpellier Recherche en Management, Université de Montpellier 1, Montpellier, France
Original language: French
Copyright © 2013 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
This paper proposes a platform for evaluating the relevance of IFRS in a prior-implementation context that may be of interest to any country concerned by the international accounting harmonization. Thus, in one hand, a tool is provided to measure the level of voluntary harmonization of local accounting practices with IFRS (voluntary de facto harmonization). In the other hand, the theoretical foundations that might explain such a measure are presented. In fact, the contingency theory and the neo-institutional approach helped us establish the explanatory variables, hypothesis and research models, related to two distinct local populations, involving the commercial firms and the accounting firms. Finally, we test the proposed platform for evaluating the relevance of IFRS in a prior-implementation context on the Tunisian case. We found that this emergent country is not yet prepared for an immediate transition to IFRS. Overall, the potential level of de facto voluntary harmonization is rather due to foreign institutional pressures that require IFRS as a reassuring and seducing label, than to a real local need.
Author Keywords: IFRS, Harmonization, Relevance, Device, Contingency theory, Neo-institutional approach.
Volume 3, Issue 3, July 2013, Pages 626–650
Raoudha Trabelsi1
1 Montpellier Recherche en Management, Université de Montpellier 1, Montpellier, France
Original language: French
Copyright © 2013 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
This paper proposes a platform for evaluating the relevance of IFRS in a prior-implementation context that may be of interest to any country concerned by the international accounting harmonization. Thus, in one hand, a tool is provided to measure the level of voluntary harmonization of local accounting practices with IFRS (voluntary de facto harmonization). In the other hand, the theoretical foundations that might explain such a measure are presented. In fact, the contingency theory and the neo-institutional approach helped us establish the explanatory variables, hypothesis and research models, related to two distinct local populations, involving the commercial firms and the accounting firms. Finally, we test the proposed platform for evaluating the relevance of IFRS in a prior-implementation context on the Tunisian case. We found that this emergent country is not yet prepared for an immediate transition to IFRS. Overall, the potential level of de facto voluntary harmonization is rather due to foreign institutional pressures that require IFRS as a reassuring and seducing label, than to a real local need.
Author Keywords: IFRS, Harmonization, Relevance, Device, Contingency theory, Neo-institutional approach.
Abstract: (french)
Cet article propose un dispositif d'appréciation a priori de la pertinence des IFRS pour tout pays désireux de se décider quant au passage ou non à l'harmonisation comptable internationale. C'est ainsi que, un outil est proposé pour mesurer le niveau d'harmonisation volontaire des pratiques comptables locales avec les pratiques recommandées par les IFRS. Egalement, cet article pose les fondements théoriques susceptibles d'expliquer ce niveau évalué d'harmonisation internationale de facto volontaire, par des facteurs contingents et/ou institutionnels. Les variables, hypothèses et modèles de recherche, propres à chacune de deux populations locales distinctes, les cabinets comptables et d'audit et les entreprises du pays, sont ainsi posés à partir de la théorie de la contingence et de l'approche néo-institutionnelle. Enfin, une application directe du dispositif proposé d'appréciation a priori de la pertinence des IFRS est réalisée, en se basant sur le cas de la Tunisie, et montre que ce pays n'est pas encore prêt pour un passage immédiat aux IFRS. En effet, pour l'ensemble des entités économiques du pays, le niveau d'harmonisation de facto est plus dû à des pressions institutionnelles étrangères nécessitant l'affichage d'un « label IFRS », qu'à un réel besoin local.
Author Keywords: IFRS, Harmonisation, Pertinence, Dispositif, Théorie de la contingence, Approche néo-institutionnelle.
How to Cite this Article
Raoudha Trabelsi, “Towards a platform for evaluating the relevance of IFRS in a prior-implementation context,” International Journal of Innovation and Applied Studies, vol. 3, no. 3, pp. 626–650, July 2013.
