IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Les impacts de la RSE sur les systèmes de contrôle

Listed author(s):
  • Essid Moez


    (ISG - Institut Supérieur de Gestion - Institut Supérieur de Gestion)

  • Nicolas Berland


    (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

This paper is concerned with consequences of Corporate Social Responsibility (CSR) on management control design. These consequences are analysed through the model of levers of control developed by Robert Simon. CSR has increased the level of information overload due to the proliferation of data. The paper analyses the consequences on management control systems (MCS) of this information overload. It makes four proposals related to 1/the inadequacy of CSR management control system as an interactive system, 2/ the substitutability of the diagnostic control to interactive control to face the information overload, 3/ the specialisation of measures on each organisational level to implement interactivity and 4/ the focus for interactive discussion on information commonly used by different organisational levels.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Paper provided by HAL in its series Post-Print with number halshs-00637633.

in new window

Date of creation: 01 Sep 2011
Publication status: Published in Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2011, 17 (2), pp.59-88
Handle: RePEc:hal:journl:halshs-00637633
Note: View the original document on HAL open archive server:
Contact details of provider: Web page:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

in new window

  1. Françoise Quairel, 2006. "Contrôle de la performance globale et responsabilité sociale de l'entreprise (RSE)," Post-Print halshs-00548050, HAL.
  2. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
  3. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
  4. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
  5. Charles S Osborn, 1998. "Systems for Sustainable Organizations: Emergent Strategies, Interactive Controls and Semi-formal Information," Journal of Management Studies, Wiley Blackwell, vol. 35(4), pages 481-509, July.
  6. repec:dau:papers:123456789/2866 is not listed on IDEAS
  7. repec:dau:papers:123456789/2238 is not listed on IDEAS
  8. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
  9. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
  10. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
  11. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00637633. 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)

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.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.