QUELLE PLACE POUR L'ENVIRONNEMENT DANS LE CONTROLE DE GESTION ? DE L'ECO-EFFICACITE A L'EXPLORATION DE NOUVELLES FRONTIERES

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: The aim of this article is to review current practices associated to environmental management control, so as to define its nature. A first section reviews practices which use tools associated with management control as we know it (budgets, management accouuting, dash boards or scorecards). A second section reviews practices which use tools not usually associated with management control but which perfectly correspond with the concept of interactive control. To sum up, we show that management control is both a prolongation of management control as we know it as well as an exploration of the environmental consequences of an organization, which meets the need of organizational learning.

Keywords: environmental management control; eco-efficiency; organizational learning; stakeholders; environmental management accounting; comptabilité de gestion environnementale; contrôle de gestion environnemental; éco-efficacité; apprentissage organisationnel; parties prenantes (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899742
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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