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L'Institute of Management Accountants et la performance sociétale : apports d'une étude bibliométrique des publications de la revue Strategic Finance

Author

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  • Séna John Ahyee

    (CEROM - Centre d'Etudes et de Recherche sur les Organisations et le Management - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

In this contribution, we try to analyze the relationship between the management accountant profession and the corporate social performance, by assessing the role of the Institute of Management Accounting (IMA) in the diffusion of sustainability's logic. To this aim, a 1980-2011 bibliometric study of the communication tool of this professional association, the Strategic Finance review, has been developed. The study shows the low societal orientation the profession, who seems to stay in priority on economic performance logic.

Suggested Citation

  • Séna John Ahyee, 2013. "L'Institute of Management Accountants et la performance sociétale : apports d'une étude bibliométrique des publications de la revue Strategic Finance," Post-Print hal-01003937, HAL.
    • Handle: RePEc:hal:journl:hal-01003937
    Note: View the original document on HAL open archive server: https://hal.science/hal-01003937
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    References listed on IDEAS

    as
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    14. Salma Damak-Ayadi, 2010. "Le reporting social et environnemental suite à l'application de la loi NRE en France," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(1), pages 53-81.
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