Relation entre audit social et performance des PME au Cameroun : essai de décryptage de la perception des acteurs clés (notice n° 809769)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03177cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123124807.0 |
| 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 | Boubakary, Ben |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Relation entre audit social et performance des PME au Cameroun : essai de décryptage de la perception des acteurs clés |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 68 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’audit social est une pratique d’analyse de la dimension sociale de l’entreprise, permettant d’évaluer ses pratiques en matière de responsabilité sociale et environnementale. L’objectif de cette étude est de décrypter la perception par les acteurs des PME du rôle de l’audit social à l’amélioration de la performance organisationnelle des PME. Ayant adopté une approche qualitative auprès d’un échantillon de 32 personnes (les salariés, les représentants du personnel, les dirigeants, les directeurs/responsables de RH et des consultants), nos résultats montrent que, les pratiques de l’audit social contribuent à la performance des processus organisationnels ainsi qu’à la satisfaction des besoins et attentes des différentes parties prenantes de l’entreprise. Cependant, l’étude montre également que la mise en place d’un audit social peut être difficile pour les PME, notamment en termes de ressources financières et humaines nécessaires pour le réaliser. Par conséquent, les PME qui souhaitent mettre en place un audit social doivent être conscientes des coûts et des efforts nécessaires pour y parvenir, mais également des avantages potentiels en termes de performance organisationnelle. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Social auditing is a practice of analysis of the social dimension of the company, making it possible to evaluate its practices in terms of social and environmental responsibility. The objective of this study is to decipher the perception by SME actors of the role of social audit in improving the organizational performance of SMEs. Having adopted a qualitative approach with a sample of 32 people (employees, employee representatives, managers, HR directors/managers and consultants), our results show that social auditing practices contribute to the performance of organizational processes as well as to the satisfaction of the needs and expectations of the company’s various stakeholders. However, the study also shows that the implementation of a social audit can be difficult for SMEs, particularly in terms of the financial and human resources required to carry it out. Therefore, SMEs wishing to implement a social audit need to be aware of the costs and efforts required to do so, but also of the potential benefits in terms of organizational performance. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance organisationnelle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PME |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Cameroun |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit social |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | organisational performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | social audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SMEs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Cameroon |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Igalens, Jacques |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Question(s) de management | 46 | 5 | 2023-09-11 | p. 65-82 | 2262-7030 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-questions-de-management-2023-5-page-65?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-questions-de-management-2023-5-page-65?lang=fr&redirect-ssocas=7080</a> |
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