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Le Concept D'Interactivité De Simons Revisité À L'Aune Des Systèmes De Contrôle Environnemental

Author

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  • Angèle Renaud

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

We propose in this paper to revisit the concept of interactive control, highlighted by Robert Simons, examining the use of "environmental control systems" in ten French companies proactive in ecology. By showing that interactivity of "control systems" is not limited to a vertical dimension as suggested by Simons, but it tends towards three-dimensional (vertical, transversal and external), this study highlights the interest of explore further upstream the concept of interactive control little studied in the literature.

Suggested Citation

  • Angèle Renaud, 2010. "Le Concept D'Interactivité De Simons Revisité À L'Aune Des Systèmes De Contrôle Environnemental," Post-Print hal-00481102, HAL.
    • Handle: RePEc:hal:journl:hal-00481102
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481102
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    References listed on IDEAS

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    1. Nigel Roome, 1992. "Developing environmental management strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 1(1), pages 11-24, March.
    2. 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.
    3. repec:dau:papers:123456789/595 is not listed on IDEAS
    4. Françoise Quairel & Michel Capron, 2007. "Responsabilité sociale d'entreprise," Post-Print halshs-00150864, HAL.
    5. 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.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Oumar Fane & Jimmy Feige, 2018. "Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion," Post-Print hal-01907825, HAL.

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