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Social Performance Measured By Budget System

Author

Listed:
  • Morad Mousli

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations, Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

La recherche par les entreprises d‟une performance plus globale, c'est-à-dire à la fois économique et sociale, semble faire écho des nouvelles dispositions prises en matière de Responsabilité Sociale des Entreprises (RSE). Peut-on en déduire que cette performance plus " sociétale " est une réelle priorité pour les sociétés cotées ou ne s‟agit-il, au contraire, que d‟un exercice de communication institutionnelle ? L‟observation du système budgétaire de deux entreprises peut nous renseigner sur la réelle importance de cette performance sociétale du point de vue de sa mesure ainsi que des outils mis en place à cet effet. L‟effectivité d‟une telle activité de contrôle constituerait, en somme, un gage de la prégnance de la RSE sur les actions stratégiques à long terme, en particulier dans le contexte économique actuel. C‟est pourquoi notre approche exploratoire s‟est faite à deux moments différents correspondant à des contextes respectivement favorable et de " crise ", afin d‟étudier la relative évolution des pratiques des contrôleurs de gestion à l‟endroit des retombées de la RSE.

Suggested Citation

  • Morad Mousli, 2011. "Social Performance Measured By Budget System," Post-Print halshs-00757869, HAL.
    • Handle: RePEc:hal:journl:halshs-00757869
    as

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