IDEAS home Printed from https://ideas.repec.org/a/dij/revfcs/v3y2000iq3p101-123.html
   My bibliography  Save this article

La formalisation de l'éthique:un outil stratégique pertinent pour l'entreprise

Author

Listed:
  • Samuel Mercier

    (Université de Bourgogne)

Abstract

Ethical formalization is a statement setting down corporate values, principles and beliefs. Analysis of ethics policies in large France based companies shows that it is becoming a new dimension of management completing corporate strategy. The study of these ethical formal policies is followed by a criticism.

Suggested Citation

  • Samuel Mercier, 2000. "La formalisation de l'éthique:un outil stratégique pertinent pour l'entreprise," Revue Finance Contrôle Stratégie, revues.org, vol. 3(3), pages 101-123, September.
  • Handle: RePEc:dij:revfcs:v:3:y:2000:i:q3:p:101-123
    as

    Download full text from publisher

    File URL: https://repec-crego.u-bourgogne.fr/images/stories/rev/033123.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Samuel Mercier, 2004. "L'Ethique dans les entreprises," Post-Print hal-00156446, HAL.
    2. Henri Isaac, 1998. "Les normes de qualité dans les services professionnels: une lecture des pratiques à travers la théorie des conventions," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 89-112, June.
    3. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    4. Philippe Batifoulier, 1999. "Éthique professionnelle et activité médicale: une analyse en termes de conventions," Revue Finance Contrôle Stratégie, revues.org, vol. 2(2), pages 5-24, June.
    5. repec:dau:papers:123456789/3220 is not listed on IDEAS
    6. Etzioni, Amitai, 1998. "A Communitarian Note on Stakeholder Theory 1," Business Ethics Quarterly, Cambridge University Press, vol. 8(4), pages 679-691, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Corinne van Der Yeught & Line Bergery & Isabelle Dherment Férère, 2012. "Les compétences éthiques créent-elles de la valeur ?," Post-Print hal-00689805, HAL.
    2. Christine Noël Le maitre & Cathy Krohmer, 2010. "L’éthique est-elle (vraiment) une compétence clef des auditeurs légaux?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(4), pages 75-100., December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Samuel Mercier, 2000. "La formalisation de l'éthique:un outil stratégique pour l'entreprise?," Working Papers CREGO 1000302, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. repec:dau:papers:123456789/3273 is not listed on IDEAS
    3. Hugues Poissonnier, 2009. "Enjeux et dynamique d'évolution des critères de performance en contexte inter-organisationnel : les enseignements de l'industrie textile française," Grenoble Ecole de Management (Post-Print) halshs-00459216, HAL.
    4. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    5. David Carassus & Damien Gardey & Stéphane Ouvrard, 2012. "Natures et cibles de l’information sur la performance des entreprises cotées : analyse de la pertinence du modèle de l’IASB," Post-Print hal-02432072, HAL.
    6. Corinne van Der Yeught & Line Bergery & Isabelle Dherment Férère, 2012. "Les compétences éthiques créent-elles de la valeur ?," Post-Print hal-00689805, HAL.
    7. Hugues Poissonnier, 2009. "Enjeux et dynamique d'évolution des critères de performance en contexte inter-organisationnel : les enseignements de l'industrie textile française," Post-Print halshs-00459216, HAL.
    8. Annelise Mathieu, 2006. "Développement durable et entreprises : du concept à la typologie," Post-Print hal-00995765, HAL.
    9. Andrew West, 2006. "Theorising South Africa’s Corporate Governance," Journal of Business Ethics, Springer, vol. 68(4), pages 433-448, November.
    10. Carmelo Cennamo & Pascual Berrone & Luis Gomez-Mejia, 2009. "Does Stakeholder Management have a Dark Side?," Journal of Business Ethics, Springer, vol. 89(4), pages 491-507, November.
    11. repec:dau:papers:123456789/1486 is not listed on IDEAS
    12. Barbara Su, 2023. "Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling," Review of Accounting Studies, Springer, vol. 28(1), pages 201-236, March.
    13. Yeon‐Koo Che & Kathryn E. Spier, 2008. "Strategic judgment proofing," RAND Journal of Economics, RAND Corporation, vol. 39(4), pages 926-948, December.
    14. Klapper, Leora F. & Love, Inessa, 2004. "Corporate governance, investor protection, and performance in emerging markets," Journal of Corporate Finance, Elsevier, vol. 10(5), pages 703-728, November.
    15. Hartarska, Valentina M. & Nadolnyak, Denis A., 2012. "Financing Constraints and Access to Credit in Post Crisis Environment: Evidence from New Farmers in Alabama," 2012 Annual Meeting, August 12-14, 2012, Seattle, Washington 124882, Agricultural and Applied Economics Association.
    16. Hasan, Iftekhar & Lozano-Vivas, Ana, 2002. "Organizational Form and Expense Preference: Spanish Experience," Bulletin of Economic Research, Wiley Blackwell, vol. 54(2), pages 135-150, April.
    17. Fabbri, Daniela & Menichini, Anna Maria C., 2016. "The commitment problem of secured lending," Journal of Financial Economics, Elsevier, vol. 120(3), pages 561-584.
    18. Sang Cheol Lee & Mooweon Rhee & Jongchul Yoon, 2018. "Foreign Monitoring and Audit Quality: Evidence from Korea," Sustainability, MDPI, vol. 10(9), pages 1-22, September.
    19. Lu, Yao & Zhan, Shuwei & Zhan, Minghua, 2024. "Has FinTech changed the sensitivity of corporate investment to interest rates?—Evidence from China," Research in International Business and Finance, Elsevier, vol. 68(C).
    20. DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," HEC Research Papers Series 810, HEC Paris.
    21. Xueyan Dong & Jingyu Gao & Sunny Li Sun & Kangtao Ye, 2021. "Doing extreme by doing good," Asia Pacific Journal of Management, Springer, vol. 38(1), pages 291-315, March.
    22. Gerry Gallery & Emerson Cooper & John Sweeting, 2008. "Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards," Australian Accounting Review, CPA Australia, vol. 18(3), pages 257-273, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:3:y:2000:i:q3:p:101-123. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Informatique Technique MSH Dijon (email available below). General contact details of provider: http://www.revues.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.