6533b832fe1ef96bd129a0a1
RESEARCH PRODUCT
L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environnementaux dans une entreprise française de vins et spiritueux
Angèle Renaudsubject
diagnostic controlJEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M1 - Business Administration/M.M1.M14 - Corporate Culture • Diversity • Social ResponsibilityJEL : Q - Agricultural and Natural Resource Economics • Environmental and Ecological Economics/Q.Q5 - Environmental Economicscontrôle interactifJEL : M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M1 - Business Administration/M.M1.M14 - Corporate Culture • Diversity • Social ResponsibilityManagement control systemsstratégie verteManagement control systemsdiagnostic controlinteractive controlenvironmental performance indicatorsenvironmental strategySystèmes de contrôle de gestioncontrôle diagnostiquecontrôle interactifindicateurs environnementauxstratégie verteJEL : M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - Accountingenvironmental strategyindicateurs environnementauxenvironmental performance indicatorsJEL: Q - Agricultural and Natural Resource Economics • Environmental and Ecological Economics/Q.Q5 - Environmental EconomicsSystèmes de contrôle de gestioncontrôle diagnostiqueJEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - Accountinginteractive control[SHS.GESTION]Humanities and Social Sciences/Business administration[ SHS.GESTION ] Humanities and Social Sciences/Business administration[SHS.GESTION] Humanities and Social Sciences/Business administrationdescription
With the conceptual framework of control levers of Simons (1995), this article shows how to coordinate diagnostic and interactive uses of the same "management control system" (in this case a system of environmental indicators) for the deployment and the emergence of new strategies. In contrast to the literature, we propose an articulation "in parallel" of levers of control as alternative to sliding levers of control. These results are obtained from a case study in a French wine and spirits subject to large strategic environmental uncertainties.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2013-10-01 |