Systèmes d'information financiers et intégration des parties prenantes: proposition d'une grille de lecture
Amir Hasnaoui () and
Guillaume Biot- Paquerot ()
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Amir Hasnaoui: Groupe Sup de Co La Rochelle
Guillaume Biot- Paquerot: Groupe Sup de Co La Rochelle
Authors registered in the RePEc Author Service: Guillaume Biot-Paquerot ()
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Abstract:
The principle problem concerning management of Financial Information System (FIS) is not the resolution of technological problems such as the choice of application, how to guarantee the confidentiality of data, and how to optimize the use of information, particularly in light of SOX. This paper is exploratory and conceptual in its focus. It introduces a new framework that will enhance the analysis of management information system by confronting the complexity of individual behavior, recognizing the constraints of the technological and legal framework and underlies the role of ethics as a corporate governance mechanism.
Date: 2010-06-01
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Published in Revue management & avenir, 2010, n°34, pp.P
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00578679
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