Les impacts de la RSE sur les systèmes de contrôle
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.
|Date of creation:||01 Sep 2011|
|Publication status:||Published in Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2011, 17 (2), pp.59-88|
|Note:||View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00637633|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
References listed on IDEAS
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- Françoise Quairel, 2006. "Contrôle de la performance globale et responsabilité sociale de l'entreprise (RSE)," Post-Print halshs-00548050, HAL.
- Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
- 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.
- 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.
- 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.
- repec:dau:papers:123456789/2866 is not listed on IDEAS
- repec:dau:papers:123456789/2238 is not listed on IDEAS
- 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.
- 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.
- Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
- 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.
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