Les impacts de la RSE sur les systèmes de contrôle (notice n° 343791)
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| fixed length control field | 02718cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022122.0 |
| 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 | Essid, Moez |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les impacts de la RSE sur les systèmes de contrôle |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2011.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 73 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméCet article étudie les impacts de la Responsabilité Sociétale de l’Entreprise (RSE) sur le système de contrôle mis en place par une entreprise du secteur énergétique. Ces impacts sont analysés grâce au cadre théorique des leviers de contrôle proposé par Simons. La RSE a provoqué une surcharge cognitive des managers, ceux-ci étant soumis à un flot plus important d’informations. L’article s’intéresse alors aux conséquences de cette surcharge cognitive sur le design du système de contrôle mis en place et en tire quatre propositions sur 1/ la nature inappropriée du contrôle de la RSE comme candidat à un contrôle interactif, 2/ la substituabilité du contrôle diagnostique au contrôle interactif pour faire face à la surcharge cognitive, 3/ la spécialisation hiérarchique des informations nécessitant une discussion interactive et 4/ la focalisation de la discussion interactive sur des indicateurs communs à plusieurs niveaux hiérarchiques. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Consequences of CSR on management control systemThis paper is concerned with consequences of Corporate Social Responsibility (CSR) on management control design. These consequences are analysed through the model of levers of control developed by Robert Simon. CSR has increased the level of information overload due to the proliferation of data. The paper analyses the consequences on management control systems (MCS) of this information overload. It makes four proposals related to (1) the inadequacy of CSR management control system as an interactive system, (2) the substitutability of the diagnostic control to interactive control to face the information overload, (3) the specialisation of measures on each organisational level to implement interactivity and (4) the focus for interactive discussion on information commonly used by different organisational levels. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | surcharge cognitive |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | systèmes de contrôle |
| 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 | contrôle interactif / diagnostique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control systems |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information overload |
| 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 | interactive / diagnostic control |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Berland, Nicolas |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 17 | 2 | 2011-09-01 | p. 59-88 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2011-2-page-59?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2011-2-page-59?lang=fr&redirect-ssocas=7080</a> |
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