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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

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 - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

  • Claude Clementz

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

Abstract

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.

Suggested Citation

  • Marc Bollecker & Pierre Mathieu & Claude Clementz, 2008. "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," Post-Print halshs-00769062, HAL.
  • Handle: RePEc:hal:journl:halshs-00769062
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00769062
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    File URL: https://halshs.archives-ouvertes.fr/halshs-00769062/document
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    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. repec:dau:papers:123456789/651 is not listed on IDEAS
    4. Pierre Mathieu, 2005. "La responsabilité sociale de l'entreprise : Prolégomènes à un programme de recherches en sciences de gestion," Post-Print halshs-00769051, HAL.
    5. Nicolas Berland & Marie-Claire Loison, 2005. "" RESPONSIBLE CARE " ET MANAGEMENT DURABLE : COMPORTEMENT VOLONTAIRE OU RÉACTION ADAPTATIVE ? Généalogie et pratiques dans l'industrie chimique," Post-Print halshs-00581125, HAL.
    Full references (including those not matched with items on IDEAS)

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