This paper is concerned with consequences of Corporate Social Responsibility (CSR) on management control design. These consequences are analysed through the model of levers of control developed by Robert Simon. CSR has increased he level of information overload due to the proliferation of data....

During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain...

Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid, subsequent development was slow. Diffusion of the technique occurred through a number of mechanisms: professional reviews, books, consultants, think tanks, and through...

Environmental protection by both private and puplic organizations has become a major stake for the various actors of society. However, this problem sets up technical difficulties at various levels. In particular, how much does the protection of the environment cost and how are driven related...

Chemical industry's managers have developed since mid-1970' a management and prevention risk policy named “Responsible Care”. This policy was a first draft for a sustainable management even if these two concepts were not exactly synonymous. Through genealogy of this practice and its use in a...