Les configurations de contrôle interactif dans le domaine environnemental

Angèle Renaud

ACCRA, 2013, vol. 19, issue 2, 101-132

Abstract: This paper explores interactive use of environmental management control. In order to do this, a theoretical model is designed by mobilizing the framework of Simons (1995) and instrumental stakeholder theory. This model defines three dimensions of interactive control: forms of interactivity (vertical, horizontal, external), frequencies of interactivity (high, medium, low) and decision levels (strategic, tactical, operational). Four typical configurations have emerged from the confrontation of the model to empirical data from ten case studies: eco-designers, eco-institutional, ecomanagers and eco-educators. These configurations show the diverse roles of interactive environmental management control in firms: strategic, political, tactical and educational. These results provide lessons for future research.

Keywords: environmental management control (EMC); interactive control; stakeholders; configurations; green innovations (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_192_0101 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2013-2-page-101.htm (text/html)
free

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:cai:accafc:cca_192_0101

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().