Les configurations de contrôle interactif dans le domaine environnemental

Abstract

This paper explores the use of interactive environmental management control. In order to do this, a theoretical model is designed drawing on the framework of Simons (1995) and instrumental stakeholder theory. This model defines three dimensions of interactive control: forms of interactivity (vertical, horizontal, external), frequencies of interactivity (high, medium, low) and decision levels (strategic, tactical, operational). Four typical configurations emerge from application of the model to empirical data from ten case studies: eco-designers, eco-institutionals, eco-managers and eco-educators. These configurations show the diverse roles of interactive environmental management control in firms: strategic, political, tactical and educational. These results provide lessons for future research.

Tools and practices of management control into worker cooperatives to drive the global performance

“…Par ailleurs, l'interactivité peut être sous une forme verticale, comme Simons (1995) l'observait, mais aussi horizontale (Gautier, 2002), ou même externe (Renaud, 2011). Dans ces trois modalités, les parties prenantes intervenantes dans ce contrôle interactif sont différentes.…”