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Vers des systèmes de mesure des performances sociétales : l'apport des conventions

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Author Info

  • Marc Bollecker

    (CESAG - Centre d'études des sciences appliquées à la gestion - Université de Strasbourg)

  • Pierre Mathieu

    ()
    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - Université d'Auvergne - Clermont-Ferrand I : EA3849 - Université Blaise Pascal - Clermont-Ferrand II - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

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    Abstract

    L'intérêt croissant accordé par les praticiens et les chercheurs à la responsabilité sociale des entreprises les conduit, depuis quelques années, à proposer des évolutions majeures dans les systèmes de mesure de la performance. Après avoir cerné les sources d'émergence du concept de responsabilité sociale, au travers de la théorie néo-institutionnelle, notre contribution montre que les évolutions de ces systèmes sont susceptibles de se heurter à des difficultés, notamment humaines. La théorie des conventions constitue un cadre conceptuel permettant de comprendre les origines de ces problèmes en appréhendant l'ensemble des outils de mesure de la performance comme des conventions d'effort. Une analyse de la dynamique de ces dernières permet alors de proposer des modalités incitant les individus à adopter des comportements compatibles avec des systèmes de mesure de la performance sociétale.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/76/90/61/PDF/article_RFG_2008.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00769061.

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    Date of creation: 2008
    Date of revision:
    Publication status: Published, Revue Française de Gestion, 2008, 180, 89-102
    Handle: RePEc:hal:journl:halshs-00769061

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00769061
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Systèmes de mesures; performances; conventions;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Hélène Bergeron, 2000. "Les indicateurs de performance en contexte PME, quel modèle appliquer?," Post-Print halshs-00587425, HAL.
    2. Pierre Mathieu, 2000. "Insaisissable productivité ?," Post-Print halshs-00769057, HAL.
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    Cited by:
    1. Pierre Mathieu, 2008. "La RSE : Fondements théoriques et problématiques gestionnaires," Post-Print halshs-00769063, HAL.

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