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Les configurations de contrôle interactif dans le domaine environnemental

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  • Angèle Renaud

Abstract

This paper explores interactive use of environmental management control. In order to do this, a theoretical model is designed by mobilizing the framework of Simons (1995) and instrumental stakeholder theory. This model defines three dimensions of interactive control: forms of interactivity (vertical, horizontal, external), frequencies of interactivity (high, medium, low) and decision levels (strategic, tactical, operational). Four typical configurations have emerged from the confrontation of the model to empirical data from ten case studies: eco-designers, eco-institutional, ecomanagers and eco-educators. These configurations show the diverse roles of interactive environmental management control in firms: strategic, political, tactical and educational. These results provide lessons for future research.

Suggested Citation

  • Angèle Renaud, 2013. "Les configurations de contrôle interactif dans le domaine environnemental," ACCRA, Association francophone de comptabilité, vol. 19(2), pages 101-132.
    • Handle: RePEc:cai:accafc:cca_192_0101
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    Cited by:

    1. Sophie Raedersdorf & Christian Martinez-Diaz, 2018. "Pilotage Des Processus D'Innovation : Etude Exploratoire Des Outils Et Pratiques," Post-Print hal-01907814, HAL.
    2. Nicolas Dufour & Emmanuel Laffort, 2016. "De la fraude en question à la question de la fraude. Un complément de revue de littérature," Post-Print hal-03335921, HAL.

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