Le management de la responsabilité sociétale influence-t-il significativement les missions du contrôleur de gestion ?

Séna John Ahyee (), Sophie Giordano-Spring () and Denis Travaille ()
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Séna John Ahyee: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Sophie Giordano-Spring: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Denis Travaille: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: This contribution is about the impact of corporate social responsibility management on the management accountant's missions. We analyze this impact from contingency theory point of view. Theoretically, we suggest four profiles of management accountant depending of the type of CSR management (dissociated vs integrated). On this basis, we realize two empirical studies. These qualitative and quantitative studies lead us to reject the hypothesis of a significant modification of the management accountant's missions by CSR management.

Keywords: management accountant; corporate social responsibility; contingency theory; contrôleur de gestion; responsabilité sociétale; contingence; mission (search for similar items in EconPapers)
Date: 2015-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01188752v1
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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