THE DIFFICULTY OF MEASURING BIOLOGICAL ASSETS UNDER IAS 41: AGRICULTURE

The paper focuses on the possible ways of valuation of biological assets under IAS 41. It also proposes a comparative analysis between FV and HC accounting. Based on the results of several other empirical studies, we find that the standard is hampered by problems of adequacy that counteract its implementation. The paper also shows that the IAS 41 guidelines that require the measurements of the FV instead of HC are not welcome by researchers. Because of this, we believe that the standard should be optimized taking into account the criticism, especially those concerning its cost of the establishment

ESSAI D’ANALYSE DES DÉTERMINANTS DE LA QUALITÉ DE L’INFORMATION COMPTABLE DES ENTREPRISES AGRICOLES : CAS DE LA RÉGION SOUSS-MASSA

The objective of this thesis is to shed light on the factors determining the quality of the accounting information of agricultural enterprises in the Souss-Massa region. In order to maintain harmony between the object of our research and the methodological path taken to understand it, we developed a conceptual model composed of thirty-five variables distributed over three levels derived from the company's governance policies, its structural features, the behavioral contingency of the person preparing the accounting information, and the external environment of the company.Starting from a post-positivist paradigm that we have included in a hypothetical-deductive reasoning, the transition from the theoretical basis to the empirical side of the study was made through an investigation by third-order structural modelling with latent variables estimated using the repeated indicator approach according to a type II model (reflective-formative).This model, which was tested on a sample of 213 observations, revealed a very significant explanatory value of the company's governance policies on the quality of its accounting information. In this sense, the method of executive compensation, the separation of functions (management/control) and the dissemination of corporate ownership took all the merit for explaining this link between corporate governance policies and the quality of accounting information. Nevertheless, the presumed positive link between the firm's internal contingency factors and thevariable of primary interest was not verified by our results. Finally, a multi-group analysis conducted according to the criterion of the firm's specialty shows that the impact of the firm's external environment on the quality of accounting information differs significantly between firms engaged in animal production and those engaged in crop production.La présente thèse a pour objectif de mettre en lumière les facteurs déterminants de la qualité de l’information comptable des entreprises agricoles de la région du Souss-Massa. Pour préserver une harmonie entre l’objet de notre recherche et le chemin méthodologique parcouru pour l’appréhender, nous avons élaboré un modèle conceptuel composé de trente-cinq variables réparties sur trois niveaux issus à la fois des politiques de gouvernance de l’entreprise, de ses traits structuraux, de la contingence comportementale de celui qui prépare l’informationcomptable et de l’environnement externe de l’entreprise.Partant d’un paradigme post-positiviste que nous avons inscrit dans un raisonnement hypothético-déductif, le passage du socle théorique au versant empirique de l’étude s’est fait à travers une investigation par modélisation structurelle de troisième ordre à variables latentes estimée selon l’approche des indicateurs répétés suivant un modèle de type II (réflectif-formatif).Ce modèle qui a été soumis à l’épreuve sur un échantillon de 213 observations, a révélé une valeur explicative très significative des politiques de gouvernance de l’entreprise sur sa qualité de l’information comptable. Dans ce sens, le mode de rémunération du dirigeant, la séparation de ses fonctions (gestion/contrôle) et la diffusion de la propriété de l’entreprise ont accaparé tout le mérite d’expliquer cette liaison entre les politiques de gouvernances de l’entreprise et la qualité de l’information comptable. Néanmoins, la liaison positive présumée exister entre les facteurs de contingence interne de l’entreprise et la variable d’intérêt principale n’a pas été vérifiée par nos résultats. En dernier lieu, une analyse multi-groupe menée selon le critère de la spécialité de l’entreprise témoigne que l’impact de l’environnement externe de l’entreprise sur la qualité de l’information comptable diffère significativement entre les entreprises qui se livrent à une production animale et celles qui se livrent à uneproduction végétale

ATTEMPT TO MODEL THE IMPACT OF INTERNAL GOVERNANCE POLICIES ON THE QUALITY OF ACCOUNTING INFORMATION

The objective of this paper is to highlight the impact of the intensity of power relations on the quality of accounting information of agricultural enterprises in the Souss-Massa region. In order to maintain harmony between the object of our research and the methodological path taken to understand it, we have developed a conceptual model composed of thirteen variables distributed over three levels stemming from the governance policies of the firm. Starting from a post-positivist paradigm that we have inscribed in a hypothetico-deductive reasoning, the passage from the theoretical base to the empirical side of the study was done through an investigation by structural modeling of third order with latent variables estimated according to the repeated approach of indicators following a type II model (reflective-formative). This model, which was tested on a sample of 213 observations, revealed a very significant explanatory value of the company's governance policies on its accounting information quality. In this sense, the mode of remuneration of the manager, the separation of his functions (management/control) and the diffusion of the ownership of the company have monopolized all the merit to explain the impact of the intensity of the relations of power of a company on its quality of the accounting information.            &nbsp