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Rse, Systemes De Controle Et Pilotage De La Performance Globale

Author

Listed:
  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Moez Essid

    (PESOR - UP11 - Université Paris-Sud - Paris 11)

Abstract

Despite the recent development in the CSR field, very few researches have investigated the sustainability management control systems. This paper focuses on this organisational practice through a sustainability control system set up by an energy sector's company. Based on Simons' theoretical framework, this paper also analyzed the different uses of this system. This analysis allows us to conclude in a sliding use of the system from an interactive use, - which has been aimed initially by the top management level-, to a diagnostic use, -observed later at the operational units' level-.

Suggested Citation

  • Nicolas Berland & Moez Essid, 2009. "Rse, Systemes De Controle Et Pilotage De La Performance Globale," Post-Print halshs-00460538, HAL.
    • Handle: RePEc:hal:journl:halshs-00460538
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460538
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    File URL: https://shs.hal.science/halshs-00460538/document
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    References listed on IDEAS

    as
    1. Angèle Renaud, 2007. "Mesure de la performance globale des entreprises," Post-Print hal-00708351, HAL.
    2. 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.
    3. 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.
    4. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    5. Robert Simons, 1991. "Strategic orientation and top management attention to control systems," Strategic Management Journal, Wiley Blackwell, vol. 12(1), pages 49-62, January.
    6. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    7. Argyris, Chris, 1990. "The dilemma of implementing controls: The case of managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 503-511.
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    Cited by:

    1. 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.

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