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Le management de la responsabilité sociétale influence-t-il significativement les missions du contrôleur de gestion ?
| Content Provider | Semantic Scholar |
|---|---|
| Author | Ahyee, Séna John Giordano-Spring, Sophie Travaillé, Denis |
| Copyright Year | 2015 |
| Abstract | This contribution is about the impact of corporate social responsibility management on the management accountant's missions. We analyze this impact from contingency theory point of view. Theoretically, we suggest four profiles of management accountant depending of the type of CSR management (dissociated vs integrated). On this basis, we realize two empirical studies. These qualitative and quantitative studies lead us to reject the hypothesis of a significant modification of the management accountant's missions by CSR management. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://hal.archives-ouvertes.fr/hal-01188752/file/Le%20management%20de%20la%20responsabilit%C3%A9%20soci%C3%A9tale%20influence-t-il%20significativement%20les%20missions%20du%20contr%C3%B4leur%20de%20gestion.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
