IDEAS home Printed from https://ideas.repec.org/a/dij/revfcs/v9y2006iq4p113-142.html
   My bibliography  Save this article

Les technologies de la responsabilité sociétale ou l’invention du manager responsable:le cas Lafarge

Author

Listed:
  • Anne-Catherine Moquet

    (Université de Paris 9 Dauphine)

  • Anne Pezet

    (Université de Paris 9 Dauphine)

Abstract

(VF)Les exigences de la société en matière de responsabilité sociétale portent sur la transparence et l’innocuité des activités de l’entreprise : l’usine que l’on construit ou la carrière que l’on exploite se doivent d’être invisibles, inodores, insonores. L’entreprise se doit de montrer qu’elle respecte ces exigences car c’est ainsi qu’elle gagne en légitimité. Il lui faut donc rendre visible l’invisible, tracer et matérialiser les « flux » de légitimité entre elle et ses parties prenantes. Les technologies de gestion qu’elle mobilise à cette occasion façonnent un manager potentiellement responsable.(VA)Social requirements concerning corporate social responsibility focus on transparency and harmlessness of firm activities : a factory or a quarry must be invisible, odorless, and silent. Firms must show that they respect those requirements in order to gain legitimacy. They must change invisibility into visibility, trace legitimacy flows between them and the society. Thus, firms use managerial technologies potentially able to create the accountable manager.

Suggested Citation

  • Anne-Catherine Moquet & Anne Pezet, 2006. "Les technologies de la responsabilité sociétale ou l’invention du manager responsable:le cas Lafarge," Revue Finance Contrôle Stratégie, revues.org, vol. 9(4), pages 113-142, December.
    • Handle: RePEc:dij:revfcs:v:9:y:2006:i:q4:p:113-142
    as

    Download full text from publisher

    File URL: https://repec-crego.u-bourgogne.fr/images/stories/rev/094142.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Barreiros, Lídia., 1985. "Towards social accounting," ILO Working Papers 992431063402676, International Labour Organization.
    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. Fligstein, Neil, 2001. "Social Skill and the Theory of Fields," Center for Culture, Organizations and Politics, Working Paper Series qt26m187b1, Center for Culture, Organizations and Politics of theInstitute for Research on Labor and Employment, UC Berkeley.
    4. repec:dau:papers:123456789/2976 is not listed on IDEAS
    5. repec:dau:papers:123456789/3194 is not listed on IDEAS
    6. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    7. Anne Pezet & Anne-Catherine Moquet, 2005. "The Technologies of Corporate Social Responsibility. When the Myth becomes Reality," Post-Print halshs-00151366, HAL.
    8. Anne Pezet & Anne-Catherine Moquet, 2005. "The Technologies of Corporate Social Responsibility. When the Myth becomes Reality," Post-Print halshs-00151371, HAL.
    9. Anne-Catherine Moquet & Anne Pezet, 2005. "The Technologies of Corporate Social Responsibility. When the Myth becomes Reality," Post-Print halshs-00154514, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nicolas Antheaume, 2012. "Essai Sur La Specificite Du Controle De Gestion Environnemental," Post-Print hal-00691066, HAL.
    2. Christophe Germain & Stephen Gates, 2010. "L'engagement des parties prenantes internes dans les démarches de Responsabilité Globale (RG) : l'intégration des indicateurs de RG dans les outils de pilotage du contrôle de gestion," Post-Print hal-00771145, HAL.
    3. Amina Béji-Bécheur & Nil Ozcaglar-Toulouse, 2014. "Editorial : Institutionnalisation du développement durable et émergence d'un marketing durable," Post-Print hal-01132492, HAL.
    4. repec:dau:papers:123456789/8612 is not listed on IDEAS

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    2. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    3. Martha Poon, 2009. "From New Deal institutions to capital markets: commercial consumer risk scores and the making of subprime mortgage finance," Post-Print halshs-00359712, HAL.
    4. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    5. Carlotta del Sordo & Massimo Fornasari & Rebecca L. Orelli, 2021. "Power and Discipline: The Role of Accounting in the Monte di Pietà of Ravenna between 18th and 19th Centuries," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(7), pages 1-93, July.
    6. Suzuki, Tomo, 2007. "Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 263-301, April.
    7. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    8. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
    9. Shapiro, B. P., 1998. "Toward a normative model of rational argumentation for critical accounting discussions," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 641-663, October.
    10. Radcliffe, Vaughan S., 1999. "Knowing efficiency: the enactment of efficiency in efficiency auditing," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 333-362, May.
    11. Himick, Darlene, 2011. "Relative performance evaluation and pension investment management: A challenge for ESG investing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 158-171.
    12. Bryer, Alice Rose, 2011. "Accounting as learnt social practice: The case of the empresas recuperadas in Argentina," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 478-493.
    13. Miller, Peter & O'Leary, Ted, 2007. "Mediating instruments and making markets: Capital budgeting, science and the economy," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 701-734.
    14. C. Richard Baker, 1999. "L'Influence Des Savants Français Sur La Recherche Comptable Anglo-Saxonne," Post-Print halshs-00587746, HAL.
    15. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
    16. 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.
    17. McKinlay, Alan & Pezet, Eric, 2010. "Accounting for Foucault," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 486-495.
    18. Martha Poon, 2009. "From New Deal institutions to capital markets: commercial consumer risk scores and the making of subprime mortgage finance," Working Papers halshs-00359712, HAL.
    19. Nikidehaghani, Mona & Cortese, Corinne & Hui-Truscott, Freda, 2021. "Accounting and pastoral power in Australian disability welfare reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    20. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.

    More about this item

    Keywords

    responsabilité sociétale; développement durable; néo-institutionnalisme; corporate social responsibility; sustainable development; institutional theory.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:9:y:2006:i:q4:p:113-142. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Informatique Technique MSH Dijon (email available below). General contact details of provider: http://www.revues.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.