Le contrôle de gestion entre responsabilité globale et performance économique: le cas d'une entreprise sociale pour l'habitat

François Meyssonnier and Fana Rasolofo-Distler

ACCRA, 2008, vol. 14, issue 2, 107-124

Abstract: Management control is essential in the relation between global responsibility and economic performance of firms. A case of a Social Firm for Housing is presented. Its piloting system is described and one can see that management tools and indicators (financial and/or social) are used in a relatively integrated and consistent way but with an aim which is mainly economic. This example, although atypical, is especially enlightening and shows that the splitting that is supported by some people, between management tools which are financially oriented and those which are socially oriented, is not a given.

Keywords: social responsibility of the firm; financial performance; management control; scorecards (search for similar items in EconPapers)
Date: 2008
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