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La Comptabilité De Management Environnementale Ou L'Écocontrôle : Utilité Des Outils De Contrôle De Gestion

Author

Listed:
  • Marie-Andrée Caron

    (ESG - Ecole des Sciences de la Gestion - UQAM - Université du Québec à Montréal = University of Québec in Montréal)

  • Hugues Boisvert

    (Chaire internationale CMA - HEC Montréal - HEC Montréal)

  • Alexander Mersereau

    (Service de l'enseignement des sciences comptables - HEC Montréal - HEC Montréal)

Abstract

L'éco-contrôle propose d'adapter les outils de contrôle de gestion (e.g. les indicateurs de performance, le processus budgétaire, la rémunération incitative ou la planification stratégique) pour en faire des instruments de mesure et de gestion de la performance environnementale de l'entreprise. Cette communication s'interroge sur la capacité de ces outils à transcender les frontières de l'entreprise pour constituer des outils de mesure de sa performance sociétale, à partir d'une perspective de la théorie de l'acteur réseau.

Suggested Citation

  • Marie-Andrée Caron & Hugues Boisvert & Alexander Mersereau, 2007. "La Comptabilité De Management Environnementale Ou L'Écocontrôle : Utilité Des Outils De Contrôle De Gestion," Post-Print halshs-00543104, HAL.
    • Handle: RePEc:hal:journl:halshs-00543104
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543104
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    References listed on IDEAS

    as
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