Internes, externes ou hybrides: quels facteurs d’adoption des outils de contrôle de gestion sociétal en Espagne ?

Fabienne Villesèque-Dubus (), Oriol Amat and Anne-Laurence Lafont ()
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Fabienne Villesèque-Dubus: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Oriol Amat: UPF - Universitat Pompeu Fabra [Barcelona]
Anne-Laurence Lafont: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

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Abstract: Internal, external or hybrid: which reasons for adoption to social and environmental management control tools in Spain? Studies about environmental and social management control systems in Spain are weakly developped in management accounting and management control literature, and the associated question about reasons for adoptions is weakly explored. As a result this article aims at provide some elements to understand and answer these questions. Based on an empirical study about 420 enterprises in Spain, this article underlines that reasons for adoption of these management control systems can be both internal and external, following an « hybrid » approach. Moreover, the research identifies some structural factors that can explain reasons for adoption of these systems.

Keywords: environmental and social management; hybride model; legitimation model contincency; control de gestion social; modelo hibrido; modelo de legitimacion; contingencia; contrôle de gestionj sociétal; modèle hybride; modèle de légitimation; contingence (search for similar items in EconPapers)
Date: 2018
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Published in La Revue des Sciences de Gestion, 2018, 291-292 (3), pp.141. ⟨10.3917/rsg.291.0141⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02091768

DOI: 10.3917/rsg.291.0141

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