ESSAI SUR LA SPECIFICITE DU CONTROLE DE GESTION ENVIRONNEMENTAL

Nicolas Antheaume ()
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Nicolas Antheaume: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: This article is based on an analysis of existing work on green accounting and environmental management control. Its aim is to propose an investigation into what is specific about this type of management control. Based on a review of literature existing definitions are identified, as well as relevant tools for environmental management control. In a second part we select, among our own work, seven projects dedicated to the conception of environmental accounting tools which are representative of the ones identified in the review of literature. Our analysis focuses on the functional and instrumental dimension of these tools; what do they measure, for whom, who asked for their development and what for? We show how they expand the perimeter of traditional management control tools, how they relate to the definitions we identified and what specificities can be deduced for environmental management control.

Keywords: comptabilité environnementale; comptabilité de gestion environnementale; contrôle de gestion environnemental; coût environnemental; parties prenantes; environmental accounting; environmental management accounting; environmental management control; environmental cost; stakeholders (search for similar items in EconPapers)
Date: 2012-05-21
New Economics Papers: this item is included in nep-env
Note: View the original document on HAL open archive server: https://hal.science/hal-00691066
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00691066

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