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Grandeur et décadence de la fonction déontologie. Une perspective sur le contrôle interne bancaire et financier

Author

Listed:
  • Marc Lenglet

    (IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris)

  • Benjamin Taupin

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

This paper studies the evolutions witnessed by the compliance function within French credit institutions and investment firms, between 2003 and 2006. Based on a qualitative study involving participant-observation and secondary data analysis, we shed light on the coexistence of two conceptions of internal control: one rooting in the notion of ?déontologie? (or an ex ante approach), the other in the notion of control (or ex post verification). From a theoretical perspective, our analysis draws on works by Paul Ric?ur relating to the articulation of ethics and morals, with a view to contributing to the literature on internal control in the banking and financial sector. We show how the introduction of the notion of non-compliance risk in the French regulations in 2005 changed the compliance function. Our analysis questions such evolution, promoting normative conformity over a more practical understanding of normative monitoring.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Marc Lenglet & Benjamin Taupin, 2017. "Grandeur et décadence de la fonction déontologie. Une perspective sur le contrôle interne bancaire et financier," Post-Print halshs-02114384, HAL.
    • Handle: RePEc:hal:journl:halshs-02114384
    DOI: 10.3917/cca.231.0011
    as

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