Le contrôle de gestion entre responsabilité globale et performance économique : le cas d'une entreprise sociale pour l'habitat (notice n° 343178)
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fixed length control field | 02365cam a2200277 4500500 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20250118021832.0 |
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 | Meyssonnier, François |
Relator term | author |
245 00 - TITLE STATEMENT | |
Title | Le contrôle de gestion entre responsabilité globale et performance économique : le cas d'une entreprise sociale pour l'habitat |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 2008.<br/> |
500 ## - GENERAL NOTE | |
General note | 87 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | RésuméLe contrôle de gestion est au cœur de la relation entre responsabilité globale et performance économique des entreprises.Le cas d’une Entreprise Sociale pour l’Habitat est présenté. Son système de pilotage est décrit et on constate que les outils et les indicateurs de gestion (financiers et/ou sociétaux) y sont utilisés de façon relativement intégrée et cohérente mais avec une finalité qui reste principalement économique.Cet exemple, atypique mais particulièrement révélateur, montre que le découplage, prôné par certains, entre les instruments de gestion à vocation financière et ceux à vocation sociétale n’est pas inévitable. |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Management Control between Global Responsability and Economic Performance. The Case of a Social Firm for HousingManagement control is essential in the relation between global responsibility and economic performance of firms.A case of a Social Firm for Housing is presented. Its piloting system is described and one can see that management tools and indicators (financial and/or social) are used in a relatively integrated and consistent way but with an aim which is mainly economic.This example, although atypical, is especially enlightening and shows that the splitting that is supported by some people, between management tools which are financially oriented and those which are socially oriented, is not a given. |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | tableaux de bord |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | performance financière |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | responsabilité sociale de l'entreprise |
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 | financial performance |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | scorecards |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | management control |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | social responsibility of the firm |
700 10 - ADDED ENTRY--PERSONAL NAME | |
Personal name | Rasolofo-Distler, Fana |
Relator term | author |
786 0# - DATA SOURCE ENTRY | |
Note | Comptabilité Contrôle Audit | 14 | 2 | 2008-09-01 | p. 107-124 | 1262-2788 |
856 41 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2008-2-page-107?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2008-2-page-107?lang=fr&redirect-ssocas=7080</a> |
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