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


  • Samuel Mercier

    () (Université de Bourgogne)


Ethical formalization is a statement setting down corporate values, principles and beliefs. Analysis of ethics policies in large France based companies shows that it is becoming a new dimension of management completing corporate strategy. The study of these ethical formal policies is followed by a criticism.

Suggested Citation

  • Samuel Mercier, 2000. "La formalisation de l'éthique:un outil stratégique pertinent pour l'entreprise," Revue Finance Contrôle Stratégie,, vol. 3(3), pages 101-123, September.
  • Handle: RePEc:dij:revfcs:v:3:y:2000:i:q3:p:101-123

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    References listed on IDEAS

    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,, vol. 1(2), pages 89-112, June.
    3. Philippe Batifoulier, 1999. "Éthique professionnelle et activité médicale: une analyse en termes de conventions," Revue Finance Contrôle Stratégie,, vol. 2(2), pages 5-24, June.
    4. repec:dau:papers:123456789/3220 is not listed on IDEAS
    5. Etzioni, Amitai, 1998. "A Communitarian Note on Stakeholder Theory," Business Ethics Quarterly, Cambridge University Press, vol. 8(04), pages 679-691, October.
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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.
    2. Christine Noël Le maitre & Cathy Krohmer, 2010. "L’éthique est-elle (vraiment) une compétence clef des auditeurs légaux?," Revue Finance Contrôle Stratégie,, vol. 13(4), pages 75-100., December.

    More about this item


    ethics; strategy; formalization; code.;

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility


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