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A neo-institutionalist model of the diffusion of IFRS accounting standards

Author

Listed:
  • Dominique Dufour

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon)

  • Pierre Teller

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon)

  • Philippe Luu

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon)

Abstract
The purpose of this study is to prepare a diffusion model of the new international accounting standards known as the IFRS (International Financial Reporting Standards). This model fits within the neo-institutional conceptual framework; more specifically, we used the DiMaggio/Powell analytical grid. Our desire to prepare this model was born from the observation that the analytical framework that is generally used to study the adoption of these new standards is the neo-institutional framework and that the principal methodologies implemented are qualitative. The question addressed in this study regards the forces leading an agent - in this case, an organisation providing standards for accounting - to adopt, at a given moment, these new standards. Existing studies, as interesting as they might be, are devoted to the question of adoption and leave aside the question of diffusion. In other words, the evolution of the system as a whole in time is ignored. Constructing a model appeared to us to be a way to move beyond these limitations. This model allows us to formalise the forces at work in the DiMaggio/Powell representation and to simulate the diffusion processes of the IFRS. To this end, we implement a multi-agent simulation. The various simulation scenarios are then compared to the observed diffusion of the IFRS.

Suggested Citation

  • Dominique Dufour & Pierre Teller & Philippe Luu, 2014. "A neo-institutionalist model of the diffusion of IFRS accounting standards," Post-Print hal-00719046, HAL.
    • Handle: RePEc:hal:journl:hal-00719046
    DOI: 10.1007/s10614-013-9384-9
    Note: View the original document on HAL open archive server: https://hal.science/hal-00719046
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    References listed on IDEAS

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    7. Philippe Touron, 2005. "The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation," Post-Print hal-03002955, HAL.
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    Cited by:

    1. Christos Alexakis & Michael Dowling & Konstantinos Eleftheriou & Michael Polemis, 2021. "Textual Machine Learning: An Application to Computational Economics Research," Computational Economics, Springer;Society for Computational Economics, vol. 57(1), pages 369-385, January.
    2. Miriam Koning & Gerard Mertens & Peter Roosenboom, 2018. "Drivers of institutional change around the world: The case of IFRS," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(3), pages 249-271, April.

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