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Configurations of the Interactive Use of Environmental Management Control

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.
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Submitted on : Friday, July 17, 2015 - 9:18:35 PM
Last modification on : Thursday, November 8, 2018 - 1:16:24 AM
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Angèle Renaud. Configurations of the Interactive Use of Environmental Management Control. Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2013, 19 (2013-02), pp.101-132. ⟨halshs-01178070⟩

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