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Le management de la responsabilité sociétale influence-t-il significativement les missions du contrôleur de gestion ?

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  • Séna John Ahyee

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Sophie Giordano-Spring

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Denis Travaille

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

This contribution is about the impact of corporate social responsibility management on the management accountant's missions. We analyze this impact from contingency theory point of view. Theoretically, we suggest four profiles of management accountant depending of the type of CSR management (dissociated vs integrated). On this basis, we realize two empirical studies. These qualitative and quantitative studies lead us to reject the hypothesis of a significant modification of the management accountant's missions by CSR management.

Suggested Citation

  • Séna John Ahyee & Sophie Giordano-Spring & Denis Travaille, 2015. "Le management de la responsabilité sociétale influence-t-il significativement les missions du contrôleur de gestion ?," Post-Print hal-01188752, HAL.
    • Handle: RePEc:hal:journl:hal-01188752
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188752
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    References listed on IDEAS

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