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Systèmes d'information financiers et parties prenantes : une approche orientée Responsabilité Sociale des Entreprises (RSE)

Author

Listed:
  • Guillaume Biot- Paquerot

    (Groupe Sup de Co La Rochelle)

  • Amir Hasnaoui

    (Groupe Sup de Co La Rochelle)

  • Pierre-Olivier Avril

    (Groupe Sup de Co La Rochelle)

Abstract

Financial Information System (F-IS) are critical to most organizations, influencing their generated value. The design and implementation of F-IS has become a complicated task for managers. Beyond legal requirements, they must put in place systems that ensure the sustainability of their organization. In this paper, we show that the consideration of stakeholders has become crucial in the design and implementation of F-IS. This approach finds its interest in the context of a CSR-oriented approach. CSR is an ongoing commitment of businesses to have an ethical action and contribute to economic development of all the stakeholders.

Suggested Citation

  • Guillaume Biot- Paquerot & Amir Hasnaoui & Pierre-Olivier Avril, 2010. "Systèmes d'information financiers et parties prenantes : une approche orientée Responsabilité Sociale des Entreprises (RSE)," Post-Print hal-00576612, HAL.
    • Handle: RePEc:hal:journl:hal-00576612
    as

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