L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion: le cas d'un système d'indicateurs environnementaux dans une entreprise française de vins et spiritueux

Angèle Renaud

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Abstract: With the conceptual framework of control levers of Simons (1995), this article shows how to coordinate diagnostic and interactive uses of the same "management control system" (in this case a system of environmental indicators) for the deployment and the emergence of new strategies. In contrast to the literature, we propose an articulation "in parallel" of levers of control as alternative to sliding levers of control. These results are obtained from a case study in a French wine and spirits subject to large strategic environmental uncertainties.

Keywords: Systèmes de contrôle de gestion; contrôle diagnostique; contrôle interactif; indicateurs environnementaux; stratégie verte; Management control systems; diagnostic control; interactive control; environmental performance indicators; environmental strategy (search for similar items in EconPapers)
Date: 2013-10-01
New Economics Papers: this item is included in nep-env
Note: View the original document on HAL open archive server: https://hal.science/hal-00879214v1
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Citations: View citations in EconPapers (3)

Published in Finance Contrôle Stratégie, 2013, 16 (3), 37 p

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