LES OUTILS DE CONTRÔLE DE GESTION À L’ÉPREUVE DE LA RSE LE CAS DE L’ORGANISATION PUBLIQUE

Abstract

This article offers an analysis of the management control systems used on CSR in public organizations. Based
on the neo-institutional theory, this research proposes to provide a new vision of the standardization process
of the instrumentation role. Starting from a two-year action-research led in a French Region this work reports
a difficult cohabitation between the logic of monitoring and the logic of communication in the same CSR
instrumentation. More precisely, the integration of actors’ strategies in the CSR instrumentation process
allows, on the one hand, to note the difficult construction of the tool and, on the other hand, to highlight its
probable inefficiency. In the end, the relative failure of the instrumentation construction is linked to the complexity of establishing a common representation of CSR for all actors in the public organization.