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L'attrait psychologique des codes de « meilleures pratiques » en France

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Author Info

  • Peter Wirtz

    (COACTIS - Université Lumière - Lyon II : EA4161 - Université Jean Monnet - Saint-Etienne)

Abstract

Dans une étude pionnière, Fanto (2002) expliquait l'institutionnalisation croissante, en France, du discours d'inspiration anglo-saxonne sur les « meilleures pratiques » de gouvernance par l'existence de biais psychologiques. Ces biais seraient repérables notamment dans les codes de bonne conduite, tels que les rapports Viénot. Les résultats empiriques de Fanto sont intéressants mais très novateurs pour ce type de sujet. L'objectif de cet article est double : (1) répliquer la méthodologie pionnière de Fanto, afin d'apprécier sa robustesse, et (2) l'étendre à un code de bonne conduite rédigé postérieurement, afin d'étudier si les facteurs psychologiques repérés par Fanto sont passagers ou s'ils s'inscrivent dans un processus continu de légitimation de « meilleures pratiques » importées.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00464415.

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Date of creation: 10 Mar 2008
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Publication status: Published, Revue Française de Gestion, 2008, 183, 51-71
Handle: RePEc:hal:journl:halshs-00464415

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00464415/en/
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Related research

Keywords: Biais psychologiques; gouvernance; « meilleures pratiques »; institutionnalisation.;

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  1. Malcolm Baker & Richard S. Ruback & Jeffrey Wurgler, 2004. "Behavioral Corporate Finance: A Survey," NBER Working Papers 10863, National Bureau of Economic Research, Inc.
  2. Peter Wirtz, 2004. "«Meilleures pratiques» de gouvernance, théorie de la firme et modèles de création de valeur: Une appréciation critique des codes de bonne conduite," Working Papers CREGO 1040401, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
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