Construire une instrumentation de la RSE: une délicate quête de sens

Benjamin Dreveton ()
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Benjamin Dreveton: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Abstract: Abstract : This communication focuses on the creation process of a management control system to assess the economic, environmental and social performance of a public organization. Starting from an action-research led in a French government during a period of one year, this research explores the human issues of the CSR instrumentation. The results indicate the importance of the dialectic actors / tool during the creation process: the actors' representations influence the management control system and these representations are influenced by the form of the management device. However, beyond theses differing views, it appears that the difficulties of creating this instrumentation are directly related to distinctive ways of apprehending the CSR concept.

Keywords: Global performance; Management control system; social representation theory; Actors; Public organization.; Performance globale; processus de création; théorie des représentations sociales; acteurs; organisation publique. (search for similar items in EconPapers)
Date: 2009-11
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Published in Revue management & avenir, 2009, 29, pp.190-206. ⟨10.3917/mav.029.0327⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00479813

DOI: 10.3917/mav.029.0327

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