L'Institute of Management Accountants et la performance sociétale: apports d'une étude bibliométrique des publications de la revue Strategic Finance

Séna John Ahyee
Additional contact information
Séna John Ahyee: CEROM - Centre d'Etudes et de Recherche sur les Organisations et le Management - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

Post-Print from HAL

Abstract: In this contribution, we try to analyze the relationship between the management accountant profession and the corporate social performance, by assessing the role of the Institute of Management Accounting (IMA) in the diffusion of sustainability's logic. To this aim, a 1980-2011 bibliometric study of the communication tool of this professional association, the Strategic Finance review, has been developed. The study shows the low societal orientation the profession, who seems to stay in priority on economic performance logic.

Keywords: management accountant; corporate social performance; bibliometrics; professional review; contrôleur de gestion; performance sociétale; bibliométrie; revue professionnelle (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-01003937
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01003937/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01003937

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().