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Les impacts de la RSE sur les systèmes de contrôle

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Author Info

  • Essid Moez

    ()
    (ISG - Institut Supérieur de Gestion - Institut Supérieur de Gestion)

  • Nicolas Berland

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

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    Abstract

    Cet article étudie les impacts de la Responsabilité Sociétale de l'Entreprise (RSE) sur le système de contrôle mis en place par une entreprise du secteur énergétique. Ces impacts sont analysés grâce au cadre théorique des leviers de contrôle proposé par Simons. La RSE a provoqué une surcharge cognitive des managers, ceux-ci étant soumis à un flot plus important d'informations. L'article s'intéresse alors aux conséquences de cette surcharge cognitive sur le design du système de contrôle mis en place et en tire quatre propositions sur 1/ la nature inappropriée du contrôle de la RSE comme candidat à un contrôle interactif, 2/ la substituabilité du contrôle diagnostique au contrôle interactif pour faire face à la surcharge cognitive, 3/ la spécialisation hiérarchique des informations nécessitant une discussion interactive et 4/ la focalisation de la discussion interactive sur des indicateurs communs à plusieurs niveaux hiérarchiques.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/63/76/33/PDF/CCA_2010_Essid_et_Berland_Version_Finale_2.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00637633.

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    Date of creation: 01 Sep 2011
    Date of revision:
    Publication status: Published, Comptabilité-Contrôle-Audit, 2011, 17, 2, 59-88
    Handle: RePEc:hal:journl:halshs-00637633

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00637633/en/
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    Related research

    Keywords: SYSTEMES DE CONTROLE - RSE - CONTROLE INTERACTIF / DIAGNOSTIQUE - SURCHARGE COGNITIVE;

    This paper has been announced in the following NEP Reports:

    References

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    1. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    2. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    3. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
    4. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    5. Charles S Osborn, 1998. "Systems for Sustainable Organizations: Emergent Strategies, Interactive Controls and Semi-formal Information," Journal of Management Studies, Wiley Blackwell, vol. 35(4), pages 481-509, 07.
    6. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    7. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    8. Damak-Ayadi, Salma, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Economics Papers from University Paris Dauphine 123456789/2238, Paris Dauphine University.
    9. Françoise Quairel, 2006. "Contrôle de la performance globale et responsabilité sociale de l'entreprise (RSE)," Post-Print halshs-00548050, HAL.
    10. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
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    Cited by:
    1. Denis Travaillé & Gérald Naro, 2013. "Questioning the Relevance of Corporate Social Performance Measurement: from "Balanced" to "Paradoxical" Scorecards," Post-Print halshs-00880452, HAL.
    2. Hichem DKHILI, 2013. "Does the Environment Responsibility Affect the Management Control System?," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 84-92, June.

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