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Institutionnalisation et rationalisation des pratiques de RSE

Listed author(s):
  • Faouzi Bensebaa


    (Université de Paris 12)

  • Amina Béji-Becheur


    (Université de Marne-la-Vallée)

(VF)L’objectif de cette recherche est de comprendre l’institutionnalisation et la rationalisation des pratiques socialement responsables par les organisations en identifiant les processus d’institutionnalisation et de diffusion à l’œuvre. Récusant les enseignements de la sociologie néo-institutionnelle, nous envisageons les pratiques liées à la responsabilité sociale de l’entreprise (RSE), non comme des objets désincarnés, mais sous l’angle de la traduction d’idéaux, d’abord en discours, puis en techniques de contrôle. Sur le plan empirique, la recherche proposée étudie la genèse des nouveaux instruments financiers issus de l’économie sociale et solidaire, leur diffusion et leur impact sur l’adoption de nouveaux comportements par les organisations conventionnelles du secteur des services bancaires et financiers. (VA)The objective of this research is to understand the adoption of socially responsible practices by organizations through the identification of institutionalisation and diffusion processes. Challenging the lessons from neo-institutional sociology, practices related to corporate social responsibility (CSR) are not considered as disembodied objects, but as ideals, which are translated into speeches, and then into control systems. From an empirical point of view, this research studies the emergence of new financial instruments stemming from the social economy, their diffusion and their impact on the adoption of new behaviours by conventional organizations in the banking and financial sector.

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Article provided by in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 10 (2007)
Issue (Month): 2 (June)
Pages: 63-95

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Handle: RePEc:dij:revfcs:v:10:y:2007:i:q2:p:63-95
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  1. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
  2. Ward, Scott, 1974. " Consumer Socialization," Journal of Consumer Research, Oxford University Press, vol. 1(2), pages 1-14, Se.
  3. Davis, Keith, 1967. "Understanding the social responsibility puzzle," Business Horizons, Elsevier, vol. 10(4), pages 45-50.
  4. repec:cup:apsrev:v:98:y:2004:i:02:p:341-354_00 is not listed on IDEAS
  5. Miller, Peter & O'Leary, Ted, 1993. "Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 187-206, April.
  6. Dubois, Anna & Gadde, Lars-Erik, 2002. "Systematic combining: an abductive approach to case research," Journal of Business Research, Elsevier, vol. 55(7), pages 553-560, July.
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