IDEAS home Printed from
   My bibliography  Save this paper

Les outils de contrôle de gestion à l'épreuve de la RSE. Le cas de l'organisation publique


  • Benjamin Dreveton

    () (CEREGE - CEntre de REcherche en GEstion - EA 1722 - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - Université de Poitiers - Université de Poitiers - ULR - Université de La Rochelle)


This article offers an analysis of the management control systems used on CSR in public organizations. Based on the neo-institutional theory, this research proposes to provide a new vision of the standardization process of the instrumentation role. Starting from a two-year action-research led in a French Region this work reports a difficult cohabitation between the logic of monitoring and the logic of communication in the same CSR instrumentation. More precisely, the integration of actors' strategies in the CSR instrumentation process allows, on the one hand, to note the difficult construction of the tool and, on the other hand, to highlight its probable inefficiency. In the end, the relative failure of the instrumentation construction is linked to the complexity of establishing a common representation of CSR for all actors in the public organization.

Suggested Citation

  • Benjamin Dreveton, 2009. "Les outils de contrôle de gestion à l'épreuve de la RSE. Le cas de l'organisation publique," Post-Print halshs-00479812, HAL.
  • Handle: RePEc:hal:journl:halshs-00479812
    Note: View the original document on HAL open archive server:

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Jean-Francis Ory & Jean-Luc Petitjean & Thierry Côme, 2016. "Plan vert des universités : plan stratégique ou outil de communication ?," Post-Print hal-01695045, HAL.


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00479812. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.