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Essai Sur La Specificite Du Controle De Gestion Environnemental

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  • Nicolas Antheaume

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

This article is based on an analysis of existing work on green accounting and environmental management control. Its aim is to propose an investigation into what is specific about this type of management control. Based on a review of literature existing definitions are identified, as well as relevant tools for environmental management control. In a second part we select, among our own work, seven projects dedicated to the conception of environmental accounting tools which are representative of the ones identified in the review of literature. Our analysis focuses on the functional and instrumental dimension of these tools; what do they measure, for whom, who asked for their development and what for? We show how they expand the perimeter of traditional management control tools, how they relate to the definitions we identified and what specificities can be deduced for environmental management control.

Suggested Citation

  • Nicolas Antheaume, 2012. "Essai Sur La Specificite Du Controle De Gestion Environnemental," Post-Print hal-00691066, HAL.
    • Handle: RePEc:hal:journl:hal-00691066
    Note: View the original document on HAL open archive server: https://hal.science/hal-00691066
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    References listed on IDEAS

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    1. Nigel Roome, 1992. "Developing environmental management strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 1(1), pages 11-24, March.
    2. Martin Bennett & Stefan Schaltegger & Dimitar Zvezdov, 2011. "Environmental Management Accounting," Palgrave Macmillan Books, in: Magdy G. Abdel-Kader (ed.), Review of Management Accounting Research, chapter 3, pages 53-84, Palgrave Macmillan.
    3. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    4. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
    5. Nicolas Antheaume, 2004. "Valuing external costs - from theory to practice: implications for full cost environmental accounting," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 443-464.
    6. repec:dau:papers:123456789/7786 is not listed on IDEAS
    7. Dragos Zelinschi & Yves Levant & Nicolas Berland, 2011. "Les motivations au découplage, au-delà de la seule quête de légitimité, l'exemple de l'introduction de l'IFRS 8," Post-Print hal-00650596, HAL.
    8. Robert Simons, 1991. "Strategic orientation and top management attention to control systems," Strategic Management Journal, Wiley Blackwell, vol. 12(1), pages 49-62, January.
    9. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
    10. 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.
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    Cited by:

    1. Oumar Fane & Jimmy Feige, 2018. "Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion," Post-Print hal-01907825, HAL.
    2. Morgane Le Breton & Franck Aggeri, 2015. "La Construction De La Comptabilite Carbone : Histoire, Usages Et Perspectives," Post-Print hal-01200628, HAL.

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