The Influence of Strategic and Organizational Factors as Concern the Relationship between Environmental Management Control and Organizational Learning: The Case of one Eco Missionary SME

La influencia de los factores estratégicos y organizativos en la relación entre el control de la gestión ambiental y el aprendizaje organizativo: el caso de un misionero eco-PME

Angèle Renaud and Nicolas Berland ()
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Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article examines the relationship between Environmental Management Control (EMC) and Organizational Learning (OL) by extending the theoretical model of Simons (1995) in a contingent perspective. Through strategic and organizational factors, this enriched model expounds the links between the Simons's (1995) levers of control (diagnostic and interactive controls) and the Argyris and Schön's (1978) levels of learning (simple loop learning and double loop learning). Based on the "revelatory case" of a missionary organization, eco-SME, this study highlights the influence of three contingency factors : strong core values, proactive strategy and activity life cycle in the four configurations of EMC-OL relationships identified.

Keywords: Environmental Management Control (EMC); Organizational Learning (OL); Contingency Factors; Diagnostic Control; Interactive Control; Control de Gestión Ambiental (CGE); Control Interactivo; Factores de Contingencia; Control de Diagnóstico; Aprendizaje Organizacional (OA); Apprentissage organisationnel (AO); Contrôle de gestion environnemental (CGE); Contrôle interactif; Contrôle diagnostique; Facteurs de contingence (search for similar items in EconPapers)
Date: 2020
Note: View the original document on HAL open archive server: https://ube.hal.science/hal-02276360v1
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Published in Management international = International management = Gestión internacional, 2020, 24 (2), pp.93-108

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