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Technical and Organizational Barriers Hindering the Implementation of a Balanced Scorecard : the Case of a European Space Company
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Arjaliès, D-L. & Ponssard, J-P. (2010). A Managerial Perspective on the Porter Hypothesis – The Case of CO2 Emissions. In P. Crifo & J-P. Ponssard (Eds.), Corporate Social Responsibility: From Compliance to Opportunity?, Editions de l’Ecole Polytechnique, p.151-168.
A Managerial Perspective on the Porter Hypothesis The Case of CO2 Emissions
2010 •
Diane-Laure Arjaliès
Investors and companies are increasingly aware that climate change and its associated needs for reducing CO2 emissions are likely to impact structurally many areas of the economy. This paper offers a contribution to understand these impacts on companies’ strategy, by studying management systems. A typology is introduced based upon a two stage model. At stage one, the firm becomes aware of the risk and CO2 is a compliance issue. At stage two, the firm is involved in a more global re-assessment of its business portfolio including its relationship with suppliers and clients. The construction is based on three case studies: DuPont (chemicals), Lafarge (building materials) and Unilever (consumer goods). The implications of the analysis for investors are drawn.
Recurrent Attempts to Renovate Management Control Revisited through a Simons' Perspective
2006 •
Olivier Saulpic
Three dimensions characterize a management control system: the nature of the involvement of operational managers, the degree of customization of the underlying tools and the relationship with the compensation policy. This characterization further formalizes the distinction between diagnostic and interactive control systems introduced by Simons (1995). It provides an interesting framework to discuss the recurrent attempts to renovate management control that followed the severe criticism of Johnson and Kaplan (1987). In this framework, information systems based on a strategic vision of the activity are representative of interactive control while value based management systems such as EVA are representative of diagnostic control. The strengths and weaknesses of each approach are discussed using the proposed taxonomy as a theoretical grid.
Management Accounting Research
The use of management control systems to manage CSR strategy: A levers of control perspective
2013 •
Diane-Laure Arjalies
Journal of Applied Business Research
Levers Of Control: Analysis Of Management Control Systems In A Slovenian Company
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Darja Peljhan
TWENTY YEARS OF BALANCED SCORECARD QUESTIONS STILL OUTSTANDING
khalifa ahsina
Une typologie des syst�mes de contr�le inspir�e du cadre th�orique de Simons
2005 •
Olivier Saulpic
Une typologie des systèmes de contrôle inspirée du cadre théorique de Simons
2005 •
Olivier Saulpic
Simons (1995) a propose de differencier les systemes diagnostique et interactif selon la nature de l'engagement des responsables operationnels. L'objet de cet article est d'introduire deux autres dimensions pour mieux differencier ces deux modes de controle : le caractere plus ou moins generique des systemes informations et le degre plus ou moins objectif des systemes d'incitations qui les accompagnent en pratique. Cette grille elargie apporte un nouvel eclairage sur les debats recurrents internes au controle de gestion depuis les travaux de Johnson et Kaplan (1987). En particulier elle permet de caracteriser des outils tels que le balanced score card ou la mise en place d'indicateurs de creation de valeur (EVA) comme representatifs soit du controle interactif soit du controle diagnostique. Plutot que d'opposer ces approches la grille proposee met alors en evidence leur necessaire complementarite.
Les syst�mes de pilotage : une relecture th�orique inspir�e des travaux de Simons
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Management Control for Sustainability: The Development of a Fully Integrated
2016 •
William Dilla
Managers struggle to translate sustainability strategies into actions. This study examines the use of a management control system (MCS) and sustainability control system (SCS) to support the implementation of an integrated sustainability strategy. It is based on in-depth interviews with key finance and sustainability managers in a Swedish global industrial company. We draw upon the levers of control (LOC) concept to analyze the organization’s use of MCS and SCS. The interactive components of the firm’s SCS are characterized by dialogue between strategic and tactical level managers in a non-invasive environment. Thus, the firm deploys these strategic performance controls in an enabling as opposed to a constraining fashion. Strategic validity controls, however, are only well-developed for a subset of the firm’s products and services. These findings suggest that the manner in which an organization deploys interactive controls within its SCS is influenced strongly by the organization’s ...
