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Les métropoles françaises pratiquent-elles une gouvernance de Smart City ? Une évaluation par leur Système d’Information Financier Extra-Organisationnel (SIFEO)

Author

Listed:
  • Serge Rouot

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

  • Muriel Michel-Clupot

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

This article analyzes the governance of French metropolises, based on the discursive content and functionalities of their Extra-Organizational Financial Information System (EOFIS).

Suggested Citation

  • Serge Rouot & Muriel Michel-Clupot, 2025. "Les métropoles françaises pratiquent-elles une gouvernance de Smart City ? Une évaluation par leur Système d’Information Financier Extra-Organisationnel (SIFEO)," Post-Print hal-04974600, HAL.
    • Handle: RePEc:hal:journl:hal-04974600
    Note: View the original document on HAL open archive server: https://hal.univ-lorraine.fr/hal-04974600v1
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    File URL: https://hal.univ-lorraine.fr/hal-04974600v1/document
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    References listed on IDEAS

    as
    1. Robbins, Wa & Austin, Kr, 1986. "Disclosure Quality In Governmental Financial Reports - An Assessment Of The Appropriateness Of A Compound Measure," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 412-421.
    2. Rob Kitchin, 2015. "Making sense of smart cities: addressing present shortcomings," Cambridge Journal of Regions, Economy and Society, Cambridge Political Economy Society, vol. 8(1), pages 131-136.
    3. Laswad, Fawzi & Fisher, Richard & Oyelere, Peter, 2005. "Determinants of voluntary Internet financial reporting by local government authorities," Journal of Accounting and Public Policy, Elsevier, vol. 24(2), pages 101-121.
    4. Giuseppe Grossi & Albert Meijer & Massimo Sargiacomo, 2020. "A public management perspective on smart cities: ‘Urban auditing’ for management, governance and accountability," Public Management Review, Taylor & Francis Journals, vol. 22(5), pages 633-647, May.
    5. 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.
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    7. 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.
    8. Peter Seele & Lucia Gatti, 2017. "Greenwashing Revisited: In Search of a Typology and Accusation‐Based Definition Incorporating Legitimacy Strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 239-252, February.
    9. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-325, June.
    10. Camboim, Guilherme Freitas & Zawislak, Paulo Antônio & Pufal, Nathália Amarante, 2019. "Driving elements to make cities smarter: Evidences from European projects," Technological Forecasting and Social Change, Elsevier, vol. 142(C), pages 154-167.
    Full references (including those not matched with items on IDEAS)

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