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L'Evolution Des Systemes D'Information De Gestion Face Aux Enjeux De La Responsabilite Sociale : Le Cas De La Comptabilite Et Du Contrôle De Gestion

  • Marc Bollecker

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

  • Pierre Mathieu

    ()

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - Université d'Auvergne - Clermont-Ferrand I : EA3849 - Université Blaise Pascal - Clermont-Ferrand II - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

  • Claude Clementz

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

Registered author(s):

    De nombreux écrits sont consacrés actuellement à la responsabilité sociale des entreprises. En revanche, les travaux qui analysent la manière dont évoluent les systèmes d'information comptable et de contrôle de gestion face à ce phénomène sont plus rares. Cette contribution cherche alors à étudier les différentes attitudes que les organisations peuvent adopter ainsi que les déterminants de telles attitudes. Une grille de lecture néo-institutionnaliste d'inspiration sociologique est mobilisée pour réaliser cette analyse.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/76/90/62/PDF/Gestion_2000.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00769062.

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    Date of creation: 2008
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    Publication status: Published, Gestion 2000, 2008, 4, 49-65
    Handle: RePEc:hal:journl:halshs-00769062
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00769062
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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    1. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    2. Pierre Mathieu, 2005. "La responsabilité sociale de l'entreprise : Prolégomènes à un programme de recherches en sciences de gestion," Post-Print halshs-00769051, HAL.
    3. Huault, Isabelle, 2004. "Institutions et gestion," Economics Papers from University Paris Dauphine 123456789/651, Paris Dauphine University.
    4. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
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