In 2005, IFRS became mandatory for consolidated financial statements of French-listed companies. Our students had increasingly international backgrounds, internships, and jobs after graduation. Therefore, we felt the need to modify our French GAAP-based introductory accounting class to a course using IFRS. This article describes the challenges we faced and the solutions we adopted. Since French GAAP are rules-based and IFRS principles-based, the adoption of IFRS modified our learning goals, the learning strategy, and the assessment methods. We changed from a bookkeeping-oriented approach to one in which students have to define and analyze various transactions with respect to the conceptual framework using broader economic and financial concepts. We also had to modify student behavior from a learning attitude of repeating answers to one of finding answers, which meant further developing their analytical, synthesis, and judgment skills. Class material had to be adjusted to better reflect the complex reality and to allow students to make judgments, thus raising the question to what degree of detail certain topics are taught. This new approach also raised challenges in terms of providing feedback to students, grading, and student evaluation. By raising awareness about these issues, we want to contribute to a smoother transition when switching accounting classes from local GAAP to IFRS in other countries.

Vol 31/4 | 2014Les politiques du chiffre, entre "managérialisation" du politique et politisation du managementLe déploiement d'outils financiers dans le cadre de la réforme du système de soins : quand les acteurs les utilisent parce que c'est ce qu'il convient de faire RésuméLes hôpitaux publics en France ont récemment été le théâtre de nombreuses réformes conduisant à conférer, dans le pilotage des établissements, une place plus importante à la dimension économique et inancière de la performance et aux outils et indicateurs qui leur sont associés. Plusieurs recherches menées dans d'autres contextes nationaux sur le déploiement de systèmes inanciers de mesure de la performance ont mis en évidence des comportements de rejet ou d'appropriation des nouveaux outils et indicateurs par les acteurs dans les établisse-ments, dans un souci délibéré de protection de leurs activités ou de leurs intérêts. Les études empiriques dans le contexte français montrent une grande variété dans la mise en oeuvre locale de systèmes de mesure conçus de façon centralisée au niveau national. À partir d'une étude de cas, nous proposons d'apporter une contribution à la documentation des pratiques dans le contexte français et à la compréhension de la façon dont les professionnels médicaux réagissent à l'introduction de nouveaux outils de mesure des performances. Nous proposons que les acteurs utilisent ces outils non parce qu'ils seraient utiles et eicaces, ou qu'ils seraient susceptibles de servir leurs intérêts, mais parce que les mettre en oeuvre est ce qu'il convient de faire, suivant en cela une logique de conformité (March et Olsen, 1976, 2004. Nos analyses peuvent conduire à adapter la façon dont les outils de gestion sont déployés dans les hôpi-taux. AbstractThe implementation of financial tools in the context of healthcare reform: when organisational members use tools because that is the proper thing to do. Numerous reforms have recently been implemented in French public hospitals. They notably have placed more emphasis on hospitals' economic and inancial performance dimensions and the associated performance measurement tools and metrics. Research conducted in various national contexts on the implementation of inancial performance systems in healthcare organizations have emphasized how actors have either rejected the new systems, or appropriated the new metrics and tools to deliberately protect their interests and activities.In the French context, empirical studies have indicated that performance measurement systems designed centrally at the national level have actually been implemented in a variety of ways in the adopting hospitals. Based on a case study, we aim at further documenting practices in the French context and at developing our understanding of the ways by which medical professionals react to the introduction of new performance measurement tools. We argue that actors do not use these devices because they are useful and eicient, or because implementing them would meet their interests. Actors would rather seem to use th...

Objectives: To address the challenges of implementing managerial innovations in hospitals. Setting: Two mid-size French public hospitals. Methods: Longitudinal case studies. Results: In the two cases presented, managerial innovations (new financial dashboards) were considered central by both clinicians and management to adapt to recent institutional changes and increased economic pressures. However, these innovations failed to support the change processes as initially expected, even though actors did grow accustomed to new approaches, roles, and modes of reasoning in the process. Conclusion: When implemented in a specific organisational context, management tools interact strongly with the environment, therefore creating local situations that depend both on the tools and the sociotechnical context. In practice, the tools’ actual functions may be richer than merely that of a control or decision support. Therefore, some key points need to be addressed by managers to better support the process at work when implementing innovations.