OR2014133 ART. MESURE ET PILOTAGE DE LA PERFORMANCE DE LA RSE PAR UN SYSTEME DE CONTROLE DIFFERENCIE...

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Article: Mesure et pilotage de la performance de la RSE par un système de contrôle différencié : Le cas du Balanced Scorecard

Morad MOUSLI       

Enseignant-chercheur
France Business School - Campus Clermont

Abstract

Our research is focused on the integration of the measuring and steering devices related to the strategic orientations of the RSE as a differential sub system in management control. It is based on a longitudinal methodology and a case study of a company that has opted for a Balanced Scorecar (BSC). The results show that new management system is functioning and is complementary with the budgetary device in terms of measures and reporting. However, the overall performance management is still related to financial short term actions, particularly when the economic pressure is high.







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The introduction of international practices in Vietnam's management seems to stumble on some cultural behavior. Rather than examine a hypothetical change in values​​, it is to understand the idea that actors have of the place of the individual and his relation to others in the Vietnamese context. From a comparison line by line of a code of business ethics and its Vietnamese translation, we will highlight in this article two very different conceptions of the relationship to the world and good governance. It is from this understanding of the differences between these two cultural worlds that companies could adapt their management practices to local conditions.

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