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La Comptabilité Environnementale : Un Outil De Prise De Décision


  • Louise Martel

    (HEC Montréal - HEC MONTRÉAL)


Nous présentons dans les pages qui suivent, un modèle de la comptabilité environnementale qui, nous l'espérons, aidera le dirigeant d'entreprise à gérer de façon plus éclairée les questions environnementales. Ce modèle regroupe trois composantes : l'identification des besoins d'information découlant de la gestion environnementale, le cycle de vie et la reddition de comptes. Le modèle proposé de la comptabilité environnementale vise à donner à l'entité des outils d'aide à la prise de décision et à l'amélioration de la performance facilitant ainsi la reddition de comptes en matière de gestion environnementale.

Suggested Citation

  • Louise Martel, 1999. "La Comptabilité Environnementale : Un Outil De Prise De Décision," Post-Print halshs-00587815, HAL.
  • Handle: RePEc:hal:journl:halshs-00587815 Note: View the original document on HAL open archive server:

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    References listed on IDEAS

    1. repec:dau:papers:123456789/654 is not listed on IDEAS
    2. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    3. JS Armstrong & Terry Overton, 2005. "Estimating Nonresponse Bias in Mail Surveys," General Economics and Teaching 0502044, EconWPA.
    4. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
    5. Button, Scott B. & Mathieu, John E. & Zajac, Dennis M., 1996. "Goal Orientation in Organizational Research: A Conceptual and Empirical Foundation," Organizational Behavior and Human Decision Processes, Elsevier, vol. 67(1), pages 26-48, July.
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