Les impacts de la RSE sur les systèmes de contrôle

Essid Moez () and Nicolas Berland
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Essid Moez: ISG - Institut Supérieur de Gestion - Institut Supérieur de Gestion

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Abstract: This paper is concerned with consequences of Corporate Social Responsibility (CSR) on management control design. These consequences are analysed through the model of levers of control developed by Robert Simon. CSR has increased the level of information overload due to the proliferation of data. The paper analyses the consequences on management control systems (MCS) of this information overload. It makes four proposals related to 1/the inadequacy of CSR management control system as an interactive system, 2/ the substitutability of the diagnostic control to interactive control to face the information overload, 3/ the specialisation of measures on each organisational level to implement interactivity and 4/ the focus for interactive discussion on information commonly used by different organisational levels.

Keywords: INTERACTIVE; DIAGNOSTIC CONTROL; INFORMATION OVERLOAD; MANAGEMENT CONTROL SYSTEMS; CSR; DIAGNOSTIQUE; CONTROLE INTERACTIF; RSE; SURCHARGE COGNITIVE; SYSTEMES DE CONTROLE (search for similar items in EconPapers)
Date: 2011-09-01
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00637633v1
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Citations: View citations in EconPapers (14)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2011, 17 (2), pp.59-88

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00637633

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