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This article seeks to question the managerial paradigms and dogma on which the social responsibility of the researcher teacher in management control is based. First, it shows that research into management control has progressively focused on human and social dimensions. It then highlights the societal impact of research on management control. However, a study of the examination tests of the DCG and DSCG and those of the competition for the aggregation of economics and management shows an instrumental view of the lessons learned in management control which are out of step with research into management control. These observations lead to two recommendations: firstly, to train future controllers from a pragmatic and complex perspective; secondly, to introduce critical thinking in how to address management control issues in the lessons learned. Keywords: ; International audience This article aims to question the managerial paradigms and dogmas that underlie the social responsibility of the teacher-researcher in management control. It first shows that research in management control has progressively emphasized human and social dimensions. It then highlights the societal significance of research in management control. However, a study of the DCG and DSCG examination papers and those of the Agrégation of Economy and Management, reveals an instrumental view of management control teaching that is out of step with research in management control. These observations lead to two recommendations: firstly, to develop in the education of future management controllers, a pragmatic perspective and to train them in complex thinking; secondly, to introduce critical thinking in the way management control issues are approached in the courses. ; This article seeks to question the managerial paradigms and dogma on which the social responsibility of the researcher teacher in management control is based. First, it shows that research into management control has progressively focused on human and social dimensions. It then highlights the ...

Purpose
This paper aims to focus on the role of management control function in the strategies of corporate social responsibility adopted by companies. Since the years 1980/1990, multidimensional models appeared that give an integrated or balanced representation of performance. In parallel, facing the challenges of sustainable development (SD) and taking them into account in the management of companies, the concept of overall performance has developed. But, at the same time, research based on neo-institutional sociology suggests on the contrary the existence of a loose coupling between a management control oriented towards the search for legitimacy and the internal practices of management control.


Design/methodology/approach
The study took place between 2010 and 2015. In 2010, the authors conducted a primary exploratory survey of a sample of 40 management controllers. The study was continued in 2015 by a survey of 60 management accountants. The questionnaires were administered electronically. Sorting and cross-sorting, along with tests of independence based on the χ2 test, were carried out.


Findings
The results of the surveys have allowed us to observe the absence of significant links between proactive strategies displayed by companies in SD and the missions and instruments of management control. These latter would focus solely on measurement, monitoring and reporting of an exclusively economic and financial performance.


Research limitations/implications
This is an exploratory study among French controllers. This study could be deepened by an international survey of a larger sample and by case studies with different managers involved in SD steering.


Practical implications
The study highlights the need to involve management controllers in steering SD.


Social implications
While the literature in management control highlights the role of management accountants in the strategic alignment of SD, this study has shown the weakness of this role.


Originality/value
The article shows the weak involvement of management controllers in the implementation of SD, while the latter would want to become more involved in the steering of SD.

La crise de la pandémie COVID 19 a révélé l'extrême vulnérabilité des organisations dans un contexte d'incertitude radicale au sens de Knight (1921). La problématique va dès lors porter sur la gestion dans l'inconnu et, dans cette perspective, les paradigmes qui fondent le contrôle de gestion, fondés sur un modèle de rationalité fins-moyens, doivent laisser la place à une vision pragmatiste. Face à la crise sanitaire, la question qui s'est posée est celle d'un contrôle de gestion garantissant la maîtrise de l'organisation en situation d'incertitude radicale, assurant à la fois la flexibilité et la résilience de l'organisation, face aux chocs de l'inconnu.

International audience ; This communication tells the first results of an experiment on the conception of a Balanced Scorecard within a French university. This university develops a new governance at the time of its access to autonomy in the context of a French reform named "Responsabilités et Compétences Elargies". Facing the necessity of implementing Management control devices, the university is constrained to build a system of strategic monitoring in the perspective of its government. To this aim, the researchers propose the development of a Balanced Scorecard. Under the direction of the President, who gets involved directly in the project, the BSC is then build in order to constructing and steering a new strategy. The Simon's model of levers of control ( 1995 ) is so mobilized to study the relevance of the BSC, envisaged as an interactive lever of control, in the perspective of the governance of universities within the context of the "LRU" french law. ; Cette communication relate les premiers résultats d'une expérience de conception d'un Balanced Scorecard au sein d'une université française. Cette université développe une nouvelle gouvernance dans le cadre de l'accès aux Responsabilités et Compétences Elargies. Confrontée à la nécessité de mettre en oeuvre des dispositifs de contrôle de gestion, l'université est amenée à concevoir un système de pilotage stratégique au service de son gouvernement. A cette fin, les chercheurs proposent la mise en oeuvre d'un Balanced Scorecard. Sous la conduite du Président de l'Université qui s'implique directement dans le projet. Le BSC est alors conçu comme un dispositif au service de la construction collective et du pilotage d'une nouvelle stratégie universitaire. Le modèle des leviers de contrôle de Simons (1995) est ainsi mobilisé pour étudier la pertinence du BSC, envisagé comme un levier de contrôle interactif, au service de la gouvernance des universités dans le cadre de la loi LRU.

International audience ; This communication tells the first results of an experiment on the conception of a Balanced Scorecard within a French university. This university develops a new governance at the time of its access to autonomy in the context of a French reform named "Responsabilités et Compétences Elargies". Facing the necessity of implementing Management control devices, the university is constrained to build a system of strategic monitoring in the perspective of its government. To this aim, the researchers propose the development of a Balanced Scorecard. Under the direction of the President, who gets involved directly in the project, the BSC is then build in order to constructing and steering a new strategy. The Simon's model of levers of control ( 1995 ) is so mobilized to study the relevance of the BSC, envisaged as an interactive lever of control, in the perspective of the governance of universities within the context of the "LRU" french law. ; Cette communication relate les premiers résultats d'une expérience de conception d'un Balanced Scorecard au sein d'une université française. Cette université développe une nouvelle gouvernance dans le cadre de l'accès aux Responsabilités et Compétences Elargies. Confrontée à la nécessité de mettre en oeuvre des dispositifs de contrôle de gestion, l'université est amenée à concevoir un système de pilotage stratégique au service de son gouvernement. A cette fin, les chercheurs proposent la mise en oeuvre d'un Balanced Scorecard. Sous la conduite du Président de l'Université qui s'implique directement dans le projet. Le BSC est alors conçu comme un dispositif au service de la construction collective et du pilotage d'une nouvelle stratégie universitaire. Le modèle des leviers de contrôle de Simons (1995) est ainsi mobilisé pour étudier la pertinence du BSC, envisagé comme un levier de contrôle interactif, au service de la gouvernance des universités dans le cadre de la loi LRU.

International audience ; This communication tells the first results of an experiment on the conception of a Balanced Scorecard within a French university. This university develops a new governance at the time of its access to autonomy in the context of a French reform named "Responsabilités et Compétences Elargies". Facing the necessity of implementing Management control devices, the university is constrained to build a system of strategic monitoring in the perspective of its government. To this aim, the researchers propose the development of a Balanced Scorecard. Under the direction of the President, who gets involved directly in the project, the BSC is then build in order to constructing and steering a new strategy. The Simon's model of levers of control ( 1995 ) is so mobilized to study the relevance of the BSC, envisaged as an interactive lever of control, in the perspective of the governance of universities within the context of the "LRU" french law. ; Cette communication relate les premiers résultats d'une expérience de conception d'un Balanced Scorecard au sein d'une université française. Cette université développe une nouvelle gouvernance dans le cadre de l'accès aux Responsabilités et Compétences Elargies. Confrontée à la nécessité de mettre en oeuvre des dispositifs de contrôle de gestion, l'université est amenée à concevoir un système de pilotage stratégique au service de son gouvernement. A cette fin, les chercheurs proposent la mise en oeuvre d'un Balanced Scorecard. Sous la conduite du Président de l'Université qui s'implique directement dans le projet. Le BSC est alors conçu comme un dispositif au service de la construction collective et du pilotage d'une nouvelle stratégie universitaire. Le modèle des leviers de contrôle de Simons (1995) est ainsi mobilisé pour étudier la pertinence du BSC, envisagé comme un levier de contrôle interactif, au service de la gouvernance des universités dans le cadre de la loi LRU.

International audience ; This article focuses on the steering and management of Corporate Social Responsibility (CSR) in business schools. The research is based on a conceptual framework that tends to suggest the necessary development of CSR in business schools, which implies resorting to specific approach and management tools such as the Sustainability Balanced Scorecard (SBSC). However, the literature review also shows that the results of the initiatives carried out do not allow to see a complete and successful approach to steering of CSR in business school. That is why it is considered necessary then to deepen an example of implementation of a CSR policy, that of iaelyon School of Management. The results of the study show that iaelyon has always put social concerns at the heart of its commitments and management. It then shows that the deployment of social responsibility objectives has led to the setting up of commitments with its stakeholders. Finally, it appears that the resulting scoreboard for iaelyon is oriented towards sustainable development. The discussion of the results shows that in order to set up a management chart of CSR in a business school, it is necessary to go beyond decoupling, to effectively implement the CSR policy and to bring the organization to a threshold level of «CSR organizational maturity ». ; Cet article étudie le pilotage de la Responsabilité Sociétale des Organisations (RSO) dans les écoles de management. La recherche s'appuie d'abord sur un cadre conceptuel qui tend à suggérer le nécessaire développement de la RSO dans les écoles de management ce qui implique de recourir à une démarche et des outils de pilotage spécifiques comme les Sustainability Balanced Scorecards (SBSC). Cependant, la revue de littérature montre aussi que les résultats des initiatives menées ne permettent pas de voir une approche aboutie et complète de pilotage de la RSO dans une école de management. C'est pourquoi il est jugé nécessaire ensuite d'approfondir un exemple d'implantation d'une politique RSO, ...

International audience ; This article focuses on the steering and management of Corporate Social Responsibility (CSR) in business schools. The research is based on a conceptual framework that tends to suggest the necessary development of CSR in business schools, which implies resorting to specific approach and management tools such as the Sustainability Balanced Scorecard (SBSC). However, the literature review also shows that the results of the initiatives carried out do not allow to see a complete and successful approach to steering of CSR in business school. That is why it is considered necessary then to deepen an example of implementation of a CSR policy, that of iaelyon School of Management. The results of the study show that iaelyon has always put social concerns at the heart of its commitments and management. It then shows that the deployment of social responsibility objectives has led to the setting up of commitments with its stakeholders. Finally, it appears that the resulting scoreboard for iaelyon is oriented towards sustainable development. The discussion of the results shows that in order to set up a management chart of CSR in a business school, it is necessary to go beyond decoupling, to effectively implement the CSR policy and to bring the organization to a threshold level of «CSR organizational maturity ». ; Cet article étudie le pilotage de la Responsabilité Sociétale des Organisations (RSO) dans les écoles de management. La recherche s'appuie d'abord sur un cadre conceptuel qui tend à suggérer le nécessaire développement de la RSO dans les écoles de management ce qui implique de recourir à une démarche et des outils de pilotage spécifiques comme les Sustainability Balanced Scorecards (SBSC). Cependant, la revue de littérature montre aussi que les résultats des initiatives menées ne permettent pas de voir une approche aboutie et complète de pilotage de la RSO dans une école de management. C'est pourquoi il est jugé nécessaire ensuite d'approfondir un exemple d'implantation d'une politique RSO, ...

International audience ; This article focuses on the steering and management of Corporate Social Responsibility (CSR) in business schools. The research is based on a conceptual framework that tends to suggest the necessary development of CSR in business schools, which implies resorting to specific approach and management tools such as the Sustainability Balanced Scorecard (SBSC). However, the literature review also shows that the results of the initiatives carried out do not allow to see a complete and successful approach to steering of CSR in business school. That is why it is considered necessary then to deepen an example of implementation of a CSR policy, that of iaelyon School of Management. The results of the study show that iaelyon has always put social concerns at the heart of its commitments and management. It then shows that the deployment of social responsibility objectives has led to the setting up of commitments with its stakeholders. Finally, it appears that the resulting scoreboard for iaelyon is oriented towards sustainable development. The discussion of the results shows that in order to set up a management chart of CSR in a business school, it is necessary to go beyond decoupling, to effectively implement the CSR policy and to bring the organization to a threshold level of «CSR organizational maturity ». ; Cet article étudie le pilotage de la Responsabilité Sociétale des Organisations (RSO) dans les écoles de management. La recherche s'appuie d'abord sur un cadre conceptuel qui tend à suggérer le nécessaire développement de la RSO dans les écoles de management ce qui implique de recourir à une démarche et des outils de pilotage spécifiques comme les Sustainability Balanced Scorecards (SBSC). Cependant, la revue de littérature montre aussi que les résultats des initiatives menées ne permettent pas de voir une approche aboutie et complète de pilotage de la RSO dans une école de management. C'est pourquoi il est jugé nécessaire ensuite d'approfondir un exemple d'implantation d'une politique RSO, ...

International audience ; This article focuses on the steering and management of Corporate Social Responsibility (CSR) in business schools. The research is based on a conceptual framework that tends to suggest the necessary development of CSR in business schools, which implies resorting to specific approach and management tools such as the Sustainability Balanced Scorecard (SBSC). However, the literature review also shows that the results of the initiatives carried out do not allow to see a complete and successful approach to steering of CSR in business school. That is why it is considered necessary then to deepen an example of implementation of a CSR policy, that of iaelyon School of Management. The results of the study show that iaelyon has always put social concerns at the heart of its commitments and management. It then shows that the deployment of social responsibility objectives has led to the setting up of commitments with its stakeholders. Finally, it appears that the resulting scoreboard for iaelyon is oriented towards sustainable development. The discussion of the results shows that in order to set up a management chart of CSR in a business school, it is necessary to go beyond decoupling, to effectively implement the CSR policy and to bring the organization to a threshold level of «CSR organizational maturity ». ; Cet article étudie le pilotage de la Responsabilité Sociétale des Organisations (RSO) dans les écoles de management. La recherche s'appuie d'abord sur un cadre conceptuel qui tend à suggérer le nécessaire développement de la RSO dans les écoles de management ce qui implique de recourir à une démarche et des outils de pilotage spécifiques comme les Sustainability Balanced Scorecards (SBSC). Cependant, la revue de littérature montre aussi que les résultats des initiatives menées ne permettent pas de voir une approche aboutie et complète de pilotage de la RSO dans une école de management. C'est pourquoi il est jugé nécessaire ensuite d'approfondir un exemple d'implantation d'une politique RSO, ...

International audience ; This article focuses on the steering and management of Corporate Social Responsibility (CSR) in business schools. The research is based on a conceptual framework that tends to suggest the necessary development of CSR in business schools, which implies resorting to specific approach and management tools such as the Sustainability Balanced Scorecard (SBSC). However, the literature review also shows that the results of the initiatives carried out do not allow to see a complete and successful approach to steering of CSR in business school. That is why it is considered necessary then to deepen an example of implementation of a CSR policy, that of iaelyon School of Management. The results of the study show that iaelyon has always put social concerns at the heart of its commitments and management. It then shows that the deployment of social responsibility objectives has led to the setting up of commitments with its stakeholders. Finally, it appears that the resulting scoreboard for iaelyon is oriented towards sustainable development. The discussion of the results shows that in order to set up a management chart of CSR in a business school, it is necessary to go beyond decoupling, to effectively implement the CSR policy and to bring the organization to a threshold level of «CSR organizational maturity ». ; Cet article étudie le pilotage de la Responsabilité Sociétale des Organisations (RSO) dans les écoles de management. La recherche s'appuie d'abord sur un cadre conceptuel qui tend à suggérer le nécessaire développement de la RSO dans les écoles de management ce qui implique de recourir à une démarche et des outils de pilotage spécifiques comme les Sustainability Balanced Scorecards (SBSC). Cependant, la revue de littérature montre aussi que les résultats des initiatives menées ne permettent pas de voir une approche aboutie et complète de pilotage de la RSO dans une école de management. C'est pourquoi il est jugé nécessaire ensuite d'approfondir un exemple d'implantation d'une politique RSO, ...

International audience ; This article focuses on the steering and management of Corporate Social Responsibility (CSR) in business schools. The research is based on a conceptual framework that tends to suggest the necessary development of CSR in business schools, which implies resorting to specific approach and management tools such as the Sustainability Balanced Scorecard (SBSC). However, the literature review also shows that the results of the initiatives carried out do not allow to see a complete and successful approach to steering of CSR in business school. That is why it is considered necessary then to deepen an example of implementation of a CSR policy, that of iaelyon School of Management. The results of the study show that iaelyon has always put social concerns at the heart of its commitments and management. It then shows that the deployment of social responsibility objectives has led to the setting up of commitments with its stakeholders. Finally, it appears that the resulting scoreboard for iaelyon is oriented towards sustainable development. The discussion of the results shows that in order to set up a management chart of CSR in a business school, it is necessary to go beyond decoupling, to effectively implement the CSR policy and to bring the organization to a threshold level of «CSR organizational maturity ». ; Cet article étudie le pilotage de la Responsabilité Sociétale des Organisations (RSO) dans les écoles de management. La recherche s'appuie d'abord sur un cadre conceptuel qui tend à suggérer le nécessaire développement de la RSO dans les écoles de management ce qui implique de recourir à une démarche et des outils de pilotage spécifiques comme les Sustainability Balanced Scorecards (SBSC). Cependant, la revue de littérature montre aussi que les résultats des initiatives menées ne permettent pas de voir une approche aboutie et complète de pilotage de la RSO dans une école de management. C'est pourquoi il est jugé nécessaire ensuite d'approfondir un exemple d'implantation d'une politique RSO, ...

International audience ; This article focuses on the steering and management of Corporate Social Responsibility (CSR) in business schools. The research is based on a conceptual framework that tends to suggest the necessary development of CSR in business schools, which implies resorting to specific approach and management tools such as the Sustainability Balanced Scorecard (SBSC). However, the literature review also shows that the results of the initiatives carried out do not allow to see a complete and successful approach to steering of CSR in business school. That is why it is considered necessary then to deepen an example of implementation of a CSR policy, that of iaelyon School of Management. The results of the study show that iaelyon has always put social concerns at the heart of its commitments and management. It then shows that the deployment of social responsibility objectives has led to the setting up of commitments with its stakeholders. Finally, it appears that the resulting scoreboard for iaelyon is oriented towards sustainable development. The discussion of the results shows that in order to set up a management chart of CSR in a business school, it is necessary to go beyond decoupling, to effectively implement the CSR policy and to bring the organization to a threshold level of «CSR organizational maturity ». ; Cet article étudie le pilotage de la Responsabilité Sociétale des Organisations (RSO) dans les écoles de management. La recherche s'appuie d'abord sur un cadre conceptuel qui tend à suggérer le nécessaire développement de la RSO dans les écoles de management ce qui implique de recourir à une démarche et des outils de pilotage spécifiques comme les Sustainability Balanced Scorecards (SBSC). Cependant, la revue de littérature montre aussi que les résultats des initiatives menées ne permettent pas de voir une approche aboutie et complète de pilotage de la RSO dans une école de management. C'est pourquoi il est jugé nécessaire ensuite d'approfondir un exemple d'implantation d'une politique RSO, ...