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| Titre : |
Looking for New Boundaries to Suit Companies |
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| Numéro : |
38 |
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| Année : |
2010 |
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| Volume : |
XVI |
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| Auteur(s) : |
Jean-Claude DUPUIS, Marie EYQUEM-RENAULT |
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| Résumé : |
This paper highlights that the dynamic conveyed by the Corporate Social Responsibility questions the accounting boundaries of the company and that this framing-overflowing strategy is connected to the fact that firms are organized today in networks. It stresses that CSR seeks to bring such an expansion of spatial boundaries of the accounting framework in order to reflect the emergence of a model of responsibility related to the influence. It also seeks to reflect the fact that it may remain largely in a theoretical blind spot by showing that the design of the company incorporated in main works of the CSR field leads to a number of cognitive biases. Thus, the article highlights the particular need to rethink the embeddedness of the company so as to show and take into account that the company accounting boundaries are built. |
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| Pages : |
43 - 62 |
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| DOI : |
https://www.cairn.info/revue-internationale-de-psychosociologie-2010-38-page-43.htm |
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| Type : |
Research paper |
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| Keywords : |
CSR, boundary, accounting, framing, overflowing |
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| APA : |
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| Citations : |
6 |
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| CAIRN : |
https://www.cairn.info/revue-internationale-de-psychosociologie-2010-38-page-43.htm |
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