Adoption des systèmes de reporting pour le développement durable : une innovation organisationnelle

Authors

  • Erick Leroux IUT de Saint Denis
  • pierre-charles Pupion IAE de l’Université de Poitiers

Keywords:

sustainable software, reporting, innovation, institutionalization

Abstract

The article describes the adoption by firms, a major managerial innovation: systems of sustainability reporting. The study proposes an original theoretical framework that integrates institutional theory (DiMaggio and Powell, 1983; Selznick, 1949) and socio-rational view of innovation diffusion, Rogers (1983). Led by a positivist approach, this research first of its kind on the adoption of software sustainability reporting, analyzing the institutional framework governing the adoption decision and assesses the importance of coercive normative and mimetic institutional pressures type. In practical terms, it highlights the perceived benefits of sustainable software, fears related to their complexity and degree of compatibility with sustainable development strategies pursued by firms. The originality of this research is to provide a new vision of decision-making in a context where institutional pressures can be significant. This research underlines the importance of choices made in sustainable software by the leaders.

Author Biographies

Erick Leroux, IUT de Saint Denis

Erick LEROUX est maître de conférences HDR à l’IUT de Saint Denis de l’Université de Paris 13, France. Il a été consultant ERP (SAP et Oracle Applications) pendant plusieurs années. Ses projets de recherche actuels sont consacrés à l’étude de l’alignement entre les SI et la stratégie des entreprises.  Il s’intéresse également à l’adoption d’innovation dans les SI. Ses travaux ont été publiés notamment dans les revues Systèmes d’Information et Management, International Journal of Business.

pierre-charles Pupion, IAE de l’Université de Poitiers

Pierre-Charles PUPION est maître de conférences HDR à l’IAE de l’Université de Poitiers, France. Ses projets de recherche actuels sont notamment consacrés aux phénomènes d’imitation et aux approches néo-institutionnelles. Ses travaux ont notamment été publiés dans les revues, Systèmes d’Information et Management, International Journal of Business.

References

En lien avec la conférence AIM où la communication a été retenue pour une présentation à la revue SIM

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Published

2011-06-07

How to Cite

Leroux, E., & Pupion, pierre- charles. (2011). Adoption des systèmes de reporting pour le développement durable : une innovation organisationnelle. Systèmes d’Information Et Management (French Journal of Management Information Systems), 16(2), 73–105. Retrieved from https://revuesim.org/index.php/sim/article/view/367

Issue

Vol. 16 No. 2 (2011)

Section

Empirical research

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