Séminaire de recherche en finance, avec Christoph Pelger, Université d’Innsbruck

Christoph Pelger est professeur de comptabilité financière à l'université d'Innsbruck depuis mars 2015. Ses recherches portent sur l'établissement, l’adaptation locale et l'application des normes IFRS, ainsi que sur des sujets plus vastes liés à la réglementation et à la gouvernance d'entreprise. Il utilise des approches qualitatives et quantitatives dans ses travaux. Il a publié des articles dans un certain nombre de revues internationales reconnues, telles que Accounting, Organizations and Society, Critical Perspectives on Accounting, Accounting and Business Research and Abacus.
 

Le résumé de l‘article “Global Standards without the United States? - Institutional Work and the U.S. Non-Adoption of IFRS”

This paper aims at a better understanding of the dynamics that led to the non-adoption of IFRS in the United States. To meet this aim, we adopt an institutional theory perspective and investigate U.S. actors’ use of arguments to highlight and/or challenge maintenance and/or adaptation pressures as part of their institutional work to prevent or enable the adoption of IFRS by the United States. Based on a content analysis of U.S. actors’ feedback to the SEC’s invitations for comment in the period 2007-2011, we provide an in-depth account of a discourse over the appropriateness of an institutional change in which U.S. actors backed the idea of adopting IFRS in 2007, yet challenged the existence of a need for such an institutional change in 2008-2009 and finally failed in agreeing on the details of a compromise IFRS adoption proposal. By reflecting on U.S. actors’ motivations and the institutional context, we suggest the change in the proposed type of institutional change, a rise in American exceptionalism and a crisis of neoliberalism as possible drivers behind the observed dynamics in the use of institutional work forms over time – and thus possible explanations for the dynamics that led to the non-adoption of IFRS in the United States.

> Le CV de Christoph Pelger

Contact : Jean-Francois Gajewski, Responsable du Groupe de recherche en Finance