(VF)Cet article soulève la problématique de la conception et de l’implantation d’un contrôle de gestion socio-économique dans une entreprise, d’aide au pilotage de la performance sociale et de mesure de ses impacts sur la performance économique. A partir de recherches-interventions...

The appreciation of the performances of the enterprise are made, as a rule, by ways of indicators which are of accounting type, the result of financial exercise, profit or loss, being mostly used. This result can be determined differently, according to approaches of patrimonial, economic or...

As the title suggests, the article aims to go beyond traditional accounting that we are used to, towards a new dimensions of it, known as green accounting. In this report we sought to emphasize the role, the importance of green accounting, which must be seen as a complement to traditional...

This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses...

Behavioral aspects and attitudes toward the balanced scorecard (BSC) could be a determinant factor in the success of BSC implementation. In the study we examine the match between factors affecting employee buying into the BSC and corporate strategy and whether a fit between them is necessary to...

This paper offers a generic and rational construction of Balanced Scorecard. The construction involves implementing a time-managed approach to identify the evolution of the main contributors to the current company's strategy as well as their behavior in the future organizational performance....

The objective of this study is to address the issue of the relationship between corporate social and financial performance by moderating company size and financial leverage with the use of type of industry as control variable. The Corporate social performance (CSP/CSR) is measured using seven...

This study addresses the following research questions: Are there any significant social and environmental performance differences between Indonesian companies and MNCs operating in Indonesia? Do the levels of social and environmental performances have positive association with financial...

Purpose - The paper examined concept of corporate performance. The paper seeks to examine the impact of corporate social performance on the relationship among business environment, strategy, organization, and control system and corporate performance.Design/methodology/approach - The paper is...

The objectives of this study are to analyze the difference of corporate social performance between State-owned and private companies in Indonesia, and also to analyze the correlation between the corporate social performance (CSP) and the corporate financial performance by using company size, and...