CONCEPTION D'UN SYSTEME DE TABLEAUX DE BORD INTEGRANT LE DEVELOPPEMENT DURABLE: UNE DEMARCHE QUI ARTICULE « METHODE OVAR » ET « BALANCED SCORECARD »

Fana Rasolofo-Distler ()
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Fana Rasolofo-Distler: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: This paper results from an intervention research accomplished within a Group of Companies, leader in the social housing sector. Its purpose concerns the design of a Dashboard Measurement System which translates strategic vision of sustainable development. The approach is based on a comparison between two methods: the OVAR method (Objectifs, Variables d'Action, Responsibilités) and the Balanced Scorecard (BSC).

Keywords: Management Control; Dashboard Measurement System; Corporate Social Responsibility; Contrôle de gestion; Système de tableaux de bord; Responsabilité Sociale de l'Entreprise (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00476943

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