Mesure et pilotage de la performance de la RSE par un système de contrôle différencié : Le cas du Balanced Scorecard (notice n° 1027192)
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| fixed length control field | 02198cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125171512.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Mousli, Morad |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Mesure et pilotage de la performance de la RSE par un système de contrôle différencié : Le cas du Balanced Scorecard |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2014.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 19 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cette recherche s’intéresse à l’intégration de dispositifs spécifiques d’évaluation des orientations stratégiques de RSE comme sous-système différencié au sein du contrôle de gestion. Elle s’appuie sur une méthodologie longitudinale de type qualitatif qui a pris la forme d’une étude exploratoire du cas d’une entreprise ayant opté pour un Balanced Scorecard (BSC). Les résultats montrent que le nouveau dispositif de gestion fonctionne et complète bien le système budgétaire en matière de mesure et de reporting. Le pilotage de la performance globale reste néanmoins attaché à des actions à court terme dont les ressorts sont souvent de dimension financière, en particulier lorsque la pression économique est forte. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Our research is focused on the integration of the measuring and steering devices related to the strategic orientations of the RSE as a differential sub system in management control. It is based on a longitudinal methodology and a case study of a company that has opted for a Balanced Scorecard (BSC). The results show that new management system is functioning and is complementary with the budgetary device in terms of measures and reporting. However, the overall performance management is still related to financial short term actions, particularly when the economic pressure is high. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Balanced Scorecard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | RSE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | systèmes de contrôle de gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Balanced Scorecard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Management Control System |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l’organisation responsable | 9 | 1 | 2014-06-02 | p. 57-70 | 1951-0187 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-de-l-organisation-responsable-2014-1-page-57?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-de-l-organisation-responsable-2014-1-page-57?lang=fr&redirect-ssocas=7080</a> |
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