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Systèmes d'information financiers et intégration des parties prenantes : proposition d'une grille de lecture

Author

Listed:
  • Amir Hasnaoui

    (Groupe Sup de Co La Rochelle)

  • Guillaume Biot- Paquerot

    (Groupe Sup de Co La Rochelle)

Abstract

The principle problem concerning management of Financial Information System (FIS) is not the resolution of technological problems such as the choice of application, how to guarantee the confidentiality of data, and how to optimize the use of information, particularly in light of SOX. This paper is exploratory and conceptual in its focus. It introduces a new framework that will enhance the analysis of management information system by confronting the complexity of individual behavior, recognizing the constraints of the technological and legal framework and underlies the role of ethics as a corporate governance mechanism.

Suggested Citation

  • Amir Hasnaoui & Guillaume Biot- Paquerot, 2010. "Systèmes d'information financiers et intégration des parties prenantes : proposition d'une grille de lecture," Post-Print hal-00578679, HAL.
    • Handle: RePEc:hal:journl:hal-00578679
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    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.

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