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Le contrôle de gestion socio-économique de la performance:enjeux, conception et implantation

Author

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  • Laurent Cappelletti

    (Université Jean Moulin Lyon 3)

Abstract

(VF)Cet article soulève la problématique de la conception et de l’implantation d’un contrôle de gestion socio-économique dans une entreprise, d’aide au pilotage de la performance sociale et de mesure de ses impacts sur la performance économique. A partir de recherches-interventions menées dans quatre entreprises de 1999 à 2003, l’article décrit les enjeux d’un pilotage de la performance sociale fondé sur un contrôle de gestion socio-économique. L’article identifie des conditions informationnelles et organisationnelles pour implanter durablement dans l’entreprise un contrôle de gestion socio-économique. (VA)This article raises the issue of introducing socio-economic management control in a company to help steer social performance and measure its economic impacts. Based on intervention-research missions run in four companies from 1999 to 2003, this article shows the importance of steering social performance by socio-economic management control. It also identifies information related, organizational and managerial conditions for introducing socio-economic management control in a company and perpetuating its functioning.

Suggested Citation

  • Laurent Cappelletti, 2006. "Le contrôle de gestion socio-économique de la performance:enjeux, conception et implantation," Revue Finance Contrôle Stratégie, revues.org, vol. 9(1), pages 135-155, March.
    • Handle: RePEc:dij:revfcs:v:9:y:2006:i:q1:p:135-155
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    References listed on IDEAS

    as
    1. Henri Savall & Véronique Zardet, 1992. "Le nouveau contrôle de gestion. Méthode des coûts-performances cachés," Post-Print halshs-00783089, HAL.
    2. Christel Decock Good & Laurent Georges, 2003. "Gestion des ressources humaines et performance économique : une étude du bilan social," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(2), pages 151-170.
    3. Christel Decock Good & Laurent Georges, 2003. "Gestion des ressources humaines et performance économique : une étude du bilan social," Post-Print halshs-00582761, HAL.
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    Citations

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    Cited by:

    1. Boniface Bampoky, 2018. "How to improve the management of the Senegalese public sector companies' performance? [Comment améliorer le pilotage de la performance des entreprises du secteur public sénégalais ?]," Post-Print hal-01907807, HAL.
    2. Gautier Gond & Jérôme Méric, 2016. "L'émergence d'un contrôle de gestion sociale : d'une opportunité de gouvernance à un risque de gouvernance," Post-Print hal-01901095, HAL.
    3. Yvan Barel & Sandrine Fremaux, 2011. "Les coûts cachés liés à des mesures d’amélioration des services:l’exemple des caisses d’un hypermarché," Revue Finance Contrôle Stratégie, revues.org, vol. 14(3), pages 91-117, September.
    4. Yvan Barel & Sandrine Frémeaux, 2011. "Les coûts cachés liés à des mesures d'amélioration des services. L'exemple des caisses d'un hypermarché," Post-Print hal-00771831, HAL.
    5. repec:dau:papers:123456789/1486 is not listed on IDEAS
    6. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-245, Department of Research, Ipag Business School.
    7. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    8. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-173, Department of Research, Ipag Business School.
    9. Philippe Bertheau & Claude Roche & Nicolas Dufour, 2015. "Evaluation et valorisation lors de la conception innovante : vers un contrôle de gestion de l'immatériel adapté aux processus d'innovation;," Post-Print hal-01187111, HAL.

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    More about this item

    Keywords

    performance sociale; contrôle de gestion socio-économique; indicateurs socio-économiques; décentralisation synchronisée; création de valeur; pilotage; social performance; socio-economic management control; socio-economic indicators; synchronized decentralization; creating value.;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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