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Le contrôle de gestion socio-économique de la performance:enjeux, conception et implantation

  • Laurent Cappelletti

    ()

    (Université Jean Moulin Lyon 3)

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    (VF)Cet article soulève la problématique de la conception et de l’implantation d’un contrôle de gestion socio-économique dans une entreprise, d’aide au pilotage de la performance sociale et de mesure de ses impacts sur la performance économique. A partir de recherches-interventions menées dans quatre entreprises de 1999 à 2003, l’article décrit les enjeux d’un pilotage de la performance sociale fondé sur un contrôle de gestion socio-économique. L’article identifie des conditions informationnelles et organisationnelles pour implanter durablement dans l’entreprise un contrôle de gestion socio-économique. (VA)This article raises the issue of introducing socio-economic management control in a company to help steer social performance and measure its economic impacts. Based on intervention-research missions run in four companies from 1999 to 2003, this article shows the importance of steering social performance by socio-economic management control. It also identifies information related, organizational and managerial conditions for introducing socio-economic management control in a company and perpetuating its functioning.

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    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 9 (2006)
    Issue (Month): 1 (March)
    Pages: 135-155

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    Handle: RePEc:dij:revfcs:v:9:y:2006:i:q1:p:135-155
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    1. Christel Decock Good & Laurent Georges, 2003. "Gestion des ressources humaines et performance économique : une étude du bilan social," Post-Print halshs-00582761, HAL.
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