IDEAS home Printed from https://ideas.repec.org/p/dij/wpfarg/1000302.html
   My bibliography  Save this paper

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

Author

Listed:
  • Samuel Mercier

    (IAE Dijon, CREGO/LATEC, Université de Bourgogne)

Abstract

La formalisation éthique prend l'aspect d'un document de référence rédigé par l'entreprise énonçant ses valeurs, principes et croyances. L'analyse des politiques éthiques des grandes entreprises montre qu'elle devient une nouvelle dimension de la politique d'entreprise complétant la stratégie. L'étude de cette instrumentalisation sera suivie par une analyse critique.

Suggested Citation

  • 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.
    • Handle: RePEc:dij:wpfarg:1000302
    Note: article publié dans Finance Contrôle Stratégie, vol.3, n°3, décembre 2000,p.101-123.
    as

    Download full text from publisher

    File URL: https://repec-crego.u-bourgogne.fr/images/stories/wp/1000302.pdf
    Download Restriction: no
    ---><---

    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. repec:dau:papers:123456789/657 is not listed on IDEAS
    4. 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.
    5. 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.
    6. repec:dau:papers:123456789/3220 is not listed on IDEAS
    7. 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)

    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 pertinent pour l'entreprise," Revue Finance Contrôle Stratégie, revues.org, vol. 3(3), pages 101-123, September.
    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. DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," HEC Research Papers Series 810, HEC Paris.
    20. 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.
    21. 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.
    22. Baarda, James R., 2003. "Current Law & Economics Debates: Tools for Assessing Fundamental Cooperative Changes?," 2003 Annual Meeting, October 29 31802, NCERA-194 Research on Cooperatives.

    More about this item

    Keywords

    éthique; stratégie; formalisation; code;
    All these keywords.

    JEL classification:

    • J59 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - Other
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    Statistics

    Access and download statistics

    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:wpfarg:1000302. 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: Angèle RENAUD (email available below). General contact details of provider: .

    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.