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Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?

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  • Angèle Renaud

Abstract

This paper explores the role of the management controller in the environmental management control (EMC). To do this, a longitudinal case study was conducted on a French company and pioneer in EMC. The results show four roles of management controller (carbon expert, business partner, translator euro-carbon, agent of change) and the feature of this job in the company (image, power of influence and territory of the controller). There are several lessons theoretical, managerial and methodological we can learn from the case.

Suggested Citation

  • Angèle Renaud, 2014. "Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?," ACCRA, Association francophone de comptabilité, vol. 20(2), pages 67-94.
    • Handle: RePEc:cai:accafc:cca_202_0067
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    Citations

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    Cited by:

    1. Séna John Ahyee & Sophie Giordano-Spring & Denis Travaille, 2015. "Le management de la responsabilité sociétale influence-t-il significativement les missions du contrôleur de gestion ?," Post-Print hal-01188752, HAL.
    2. Oumar Fane & Jimmy Feige, 2018. "Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion," Post-Print hal-01907825, HAL.
    3. Marc Jourdaine & Philippe Loubet & Guido Sonnemann & Stéphane Trébucq, 2021. "The ABC‐LCA method for the integration of activity‐based costing and life cycle assessment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1735-1750, May.

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