Le développement du contrôle de gestion environnemental en France : Institutionnalisation, adoption et pratiques (notice n° 1593120)
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| fixed length control field | 03941cam a2200373 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251228070535.0 |
| 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 | Gibassier, Delphine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le développement du contrôle de gestion environnemental en France : Institutionnalisation, adoption et pratiques |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2016.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 49 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont appliquées ou non dans les entreprises, les conséquences de l’adoption, et enfin la manière dont elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cet article étudie la manière dont les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis dans un premier temps sur les acteurs et leurs stratégies (l’étude du processus d’institutionnalisation). Grâce à une étude de cas approfondie d’une organisation, la deuxième partie révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. En troisième partie, cet article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale française. Cette recherche sur les innovations en contrôle de gestion environnemental contribue à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations.Note : cet article est publié suite au prix de thèse ANDESE 2015. Les articles issus de la thèse primée par un accessit sont soit publiés, soit en cours de publication dans des revues anglo-saxonnes. Cet article est un résumé de la thèse en français. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This article tackles the question of how innovations get created and on their path to institutionalization. The first part’s focus is on the actors and their strategies (the study of the institutionalization process). Through an in-depth case study of one organization, the second part uncovers the process of the non-adoption of a carbon accounting methodology. The third part analyses the practices surrounding an accounting innovation in a French multinational. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations.Note : This article is being published following the ANDESE 2015 PhD thesis prize. The papers from the PhD thesis, which obtained an accessit, have either been published or in the process of being published in Anglo-Saxon academic journals. This article is a summary of the PhD thesis. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité carbone |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle de gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | élites |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | environnemental |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | innovation en contrôle de gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | légitimité interne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | légitimité organisationnelle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | théorie institutionnelle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | travail institutionnel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | carbon accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | elites |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | environmental management accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | institutional theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | institutional work |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | internal legitimacy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management accounting innovation (MAI) |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | organizational legitimacy |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | 201 | 1 | 2016-11-24 | p. 113-131 | 2262-5321 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2016-1-page-113?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2016-1-page-113?lang=fr&redirect-ssocas=7080</a> |
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