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Quelle Place Pour L'Environnement Dans Le Controle De Gestion ? De L'Eco-Efficacite A L'Exploration De Nouvelles Frontieres

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  • Nicolas Antheaume

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

The aim of this article is to review current practices associated to environmental management control, so as to define its nature. A first section reviews practices which use tools associated with management control as we know it (budgets, management accouuting, dash boards or scorecards). A second section reviews practices which use tools not usually associated with management control but which perfectly correspond with the concept of interactive control. To sum up, we show that management control is both a prolongation of management control as we know it as well as an exploration of the environmental consequences of an organization, which meets the need of organizational learning.

Suggested Citation

  • Nicolas Antheaume, 2014. "Quelle Place Pour L'Environnement Dans Le Controle De Gestion ? De L'Eco-Efficacite A L'Exploration De Nouvelles Frontieres," Post-Print hal-01899742, HAL.
    • Handle: RePEc:hal:journl:hal-01899742
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899742
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    References listed on IDEAS

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