La co-construction des systèmes de contrôle RSE d’une multinationale. Une lecture des leviers de contrôle par le dispositif Foucaldien

Lucas Boucaud () and Anne-Catherine Moquet ()
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Lucas Boucaud: IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel
Anne-Catherine Moquet: IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel

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Abstract: The strengthening of the regulatory framework aims to make companies more largely accountable and encourage them to provide more precise account on their managerial practices. Based on the implementation of an internal CSR assessment tool of a French multinational in the construction sector, the results of our paper clarify the Foucauldian concept of dispositive by showing the internal tensions between managers' strategies that nurture its dynamism and co-construct it. The intersection of the concept of the dispositive with Simons' levers of control shows the complementarity of diagnostic control, which is legalized by deploying a reporting tool, and of the interactive control, which is implemented to monitor local activities. Internal stakeholders are hijacking the dispositive to reorient it towards their own concerns.

Keywords: Systèmes de contrôle RSE; dispositif; leviers de contrôle; responsabilité sociétale; Foucault (search for similar items in EconPapers)
Date: 2022-05-24
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Published in 43ème congrès de l'AFC. Le chiffre dans tous ses états : histoire et perspectives, May 2022, Bordeaux, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-03635222

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