 Les outils de contrôle de gestion à l'épreuve de la RSE. Le cas de l'organisation publiqueBenjamin Dreveton ()
Post-Print from HAL Abstract: This article offers an analysis of the management control systems used on CSR in public organizations. Based on the neo-institutional theory, this research proposes to provide a new vision of the standardization process of the instrumentation role. Starting from a two-year action-research led in a French Region this work reports a difficult cohabitation between the logic of monitoring and the logic of communication in the same CSR instrumentation. More precisely, the integration of actors' strategies in the CSR instrumentation process allows, on the one hand, to note the difficult construction of the tool and, on the other hand, to highlight its probable inefficiency. In the end, the relative failure of the instrumentation construction is linked to the complexity of establishing a common representation of CSR for all actors in the public organization. Keywords: Management control systems; Corporate Social Responsibility; Public organization; neo-institutional theory.; Outils de gestion; Responsabilité sociale de l'entreprise; organisation publique; théorie néo-institutionnelle (search for similar items in EconPapers) Published in Revue de l'Organisation Responsable, 2009, pp.30-44 There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00479812 Access Statistics for this paper More papers in Post-Print from HAL |
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