Abstract
The literature suggests a problematic between management control systems and that of new responsibilities that companies must take into consideration. This study examines a management control system design as a behavioral guidance tool that can overcome environmental uncertainties and enter a voluntary approach that considers environmental dimensions. A questionnaire survey was sent to 350 Tunisian industrial enterprises. The results of the exploratory and confirmatory analysis are required. The results of the factorial analysis in principal components materialized by the cronbach's alpha and the KMO test, made it possible to purify the items selected from the review of the literature. Similarly, the results of the structural equations using the structural adjustment and parcimonies indices have devoted a very good quality of adjustments. Overall, the results suggest that the more uncertain the business environment, the more it incorporates environmental dimensions into its tooling. This voluntary integration into an environmental approach is part of a strategy of domination by costs.