Search results for "systèmes de contrôle"

showing 2 items of 2 documents

L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environneme…

2013

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.

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 administration
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USING THE ENVIRONMENTAL MANAGEMENT SYSTEM (EMS) TO CONTROL THE IMPLEMENTATION AND EMERGENCE OF GREEN STRATEGIES.

2009

To respond to the ecological challenges of the new century and their Environmental and Social Responsability, more and more companies adopt the Environmental Management System (EMS). The objective of this thesis is to analyze how this management system is used in French companies for implement their ''intended" green strategies and to explore the new green strategies. To answer this problematic, we mobilized two theoretical frameworks during this research: the New Institutionalism in Organizational Analysis (DiMaggio and Powell, 1983, 1991 and Hasselbladh Kallinikos, 2000) and Levers of control model (Simons, 1995). Then, our research methodology is composed of three phases succeeding: an e…

parties prenantesstratégienew institutionalism.apprentissage organisationnelcontrôle interactifstakeholdersorganizational learningsystème de management environnementalsystèmes de contrôleenvironmental management systeminteractive controlnéo-institutionnalisme.[SHS.GESTION]Humanities and Social Sciences/Business administrationcontrol system[SHS.GESTION] Humanities and Social Sciences/Business administrationstrategy[ SHS.GESTION ] Humanities and Social Sciences/Business administrationperformance
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