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Les outils de contrôle de gestion à l'épreuve de la RSE. Le cas de l'organisation publique

Author

Listed:
  • Benjamin Dreveton

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

This article offers an analysis of the management control systems used on CSR in public organizations. Based on the neo-institutional theory, this research proposes to provide a new vision of the standardization process of the instrumentation role. Starting from a two-year action-research led in a French Region this work reports a difficult cohabitation between the logic of monitoring and the logic of communication in the same CSR instrumentation. More precisely, the integration of actors' strategies in the CSR instrumentation process allows, on the one hand, to note the difficult construction of the tool and, on the other hand, to highlight its probable inefficiency. In the end, the relative failure of the instrumentation construction is linked to the complexity of establishing a common representation of CSR for all actors in the public organization.

Suggested Citation

  • Benjamin Dreveton, 2009. "Les outils de contrôle de gestion à l'épreuve de la RSE. Le cas de l'organisation publique," Post-Print halshs-00479812, HAL.
    • Handle: RePEc:hal:journl:halshs-00479812
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    Cited by:

    1. Jean-Francis Ory & Jean-Luc Petitjean & Thierry Côme, 2016. "Plan vert des universités : plan stratégique ou outil de communication ?," Post-Print hal-01695045, HAL.

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