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Vers des systèmes de mesure des performances sociétales : l'apport des conventions

Author

Listed:
  • Marc Bollecker

    (CESAG - Centre d'études des sciences appliquées à la gestion)

  • Pierre Mathieu

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

Abstract

L'intérêt croissant accordé par les praticiens et les chercheurs à la responsabilité sociale des entreprises les conduit, depuis quelques années, à proposer des évolutions majeures dans les systèmes de mesure de la performance. Après avoir cerné les sources d'émergence du concept de responsabilité sociale, au travers de la théorie néo-institutionnelle, notre contribution montre que les évolutions de ces systèmes sont susceptibles de se heurter à des difficultés, notamment humaines. La théorie des conventions constitue un cadre conceptuel permettant de comprendre les origines de ces problèmes en appréhendant l'ensemble des outils de mesure de la performance comme des conventions d'effort. Une analyse de la dynamique de ces dernières permet alors de proposer des modalités incitant les individus à adopter des comportements compatibles avec des systèmes de mesure de la performance sociétale.

Suggested Citation

  • Marc Bollecker & Pierre Mathieu, 2008. "Vers des systèmes de mesure des performances sociétales : l'apport des conventions," Post-Print halshs-00769061, HAL.
    • Handle: RePEc:hal:journl:halshs-00769061
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00769061
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    File URL: https://shs.hal.science/halshs-00769061/document
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Pierre Mathieu, 2008. "La RSE : Fondements théoriques et problématiques gestionnaires," Post-Print halshs-00769063, HAL.
    2. Christophe Dondeyne, 2014. "The Corporate Social Responsability in public organizations, an opportunity not to be missed [La RSE dans les organisations publiques, une occasion à ne pas manquer]," Post-Print hal-01326003, HAL.

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