تحليل أنظمة رقابة المسؤولية الاجتماعية للمؤسسات : دراسة حالة شركة" أن سي أي رويبة Nca Rouiba "

الملخص EN

The purpose of this study is to analyze the impact of corporate social responsibility(CSR) on control systems, this study employs Simons' (1995) levers of control (LOC) framework, it identifies four key processes( beliefs, boundaries, diagnostic, and interactive) as a way of analyzing management control systems design's, In addition trying to understand the role of the control systems in managing, integrating and implementing CSR strategy in the daily operations of companies, this by the case study of “NCA ROUIBA”, which is one from the leaders in the adoption of formal CSR strategy in Algeria, As has been found that the tow levers of diagnostic, and interactive control is used to monitor CSR, where the interactive control system is used to involve the whole organization in CSR initiatives and make sure that the organization works in the same direction, the diagnostic control system is used to control the performance of CSR, While social responsibility is used as a tool of control in itself for employee's conduct in both boundaries and beliefs systems.