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Les impacts de la RSE sur les systèmes de contrôle

  • Essid Moez


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

  • Nicolas Berland


    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

Cet article étudie les impacts de la Responsabilité Sociétale de l'Entreprise (RSE) sur le système de contrôle mis en place par une entreprise du secteur énergétique. Ces impacts sont analysés grâce au cadre théorique des leviers de contrôle proposé par Simons. La RSE a provoqué une surcharge cognitive des managers, ceux-ci étant soumis à un flot plus important d'informations. L'article s'intéresse alors aux conséquences de cette surcharge cognitive sur le design du système de contrôle mis en place et en tire quatre propositions sur 1/ la nature inappropriée du contrôle de la RSE comme candidat à un contrôle interactif, 2/ la substituabilité du contrôle diagnostique au contrôle interactif pour faire face à la surcharge cognitive, 3/ la spécialisation hiérarchique des informations nécessitant une discussion interactive et 4/ la focalisation de la discussion interactive sur des indicateurs communs à plusieurs niveaux hiérarchiques.

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

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Date of creation: 01 Sep 2011
Date of revision:
Publication status: Published, Comptabilité-Contrôle-Audit, 2011, 17, 2, 59-88
Handle: RePEc:hal:journl:halshs-00637633
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  1. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
  2. 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.
  3. 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.
  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. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
  6. 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, 07.
  7. 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.
  8. Françoise Quairel, 2006. "Contrôle de la performance globale et responsabilité sociale de l'entreprise (RSE)," Post-Print halshs-00548050, HAL.
  9. Loison, Marie-Claire & Berland, Nicolas, 2005. "“Responsible Care” and sustainable management: the double influence of society-management practices," Economics Papers from University Paris Dauphine 123456789/2866, Paris Dauphine University.
  10. 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.
  11. Damak-Ayadi, Salma, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Economics Papers from University Paris Dauphine 123456789/2238, Paris Dauphine University.
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