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Internes, externes ou hybrides : quels facteurs d’adoption des outils de contrôle de gestion sociétal en Espagne ?

Author

Listed:
  • Fabienne Villesèque-Dubus

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Oriol Amat

    (UPF - Universitat Pompeu Fabra [Barcelona])

  • Anne-Laurence Lafont

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

Abstract

Internal, external or hybrid: which reasons for adoption to social and environmental management control tools in Spain? Studies about environmental and social management control systems in Spain are weakly developped in management accounting and management control literature, and the associated question about reasons for adoptions is weakly explored. As a result this article aims at provide some elements to understand and answer these questions. Based on an empirical study about 420 enterprises in Spain, this article underlines that reasons for adoption of these management control systems can be both internal and external, following an « hybrid » approach. Moreover, the research identifies some structural factors that can explain reasons for adoption of these systems.

Suggested Citation

  • Fabienne Villesèque-Dubus & Oriol Amat & Anne-Laurence Lafont, 2018. "Internes, externes ou hybrides : quels facteurs d’adoption des outils de contrôle de gestion sociétal en Espagne ?," Post-Print hal-02091768, HAL.
    • Handle: RePEc:hal:journl:hal-02091768
    DOI: 10.3917/rsg.291.0141
    as

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