Corporate social responsibility and performance measurement systems in <scp>Iran</scp>: A levers of control perspective

Asiaei, Kaveh; O’Connor, Neale G.; Moghaddam, Majid; Bontis, Nick; Sidhu, Jasvinder

doi:10.1002/csr.2375

Cited by 14 publications

(12 citation statements)

References 99 publications

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“…Dalam lingkungan bisnis saat ini, yang ditentukan oleh perubahan cepat dalam preferensi pelanggan, teknologi dan persaingan, perusahaan harus berinovasi tidak hanya untuk mengikuti perubahan yang cepat, namun juga untuk meningkatkan strategi mereka (Hoseini et al, 2023). Agar suatu perusahaan dapat bertahan dan lebih baik, sistem pengendalian manajemen sengaja dirancang untuk menyelesaikan rencanarencananya (Asiaei et al, 2023;Vărzaru et al, 2023).…”

Section: Pendahuluanunclassified

Rancangan Strategi dan Management Control System pada Perusahaan Manufaktur di Indonesia

Hidayat,

Mayasari,

Subagiyo

et al. 2024

JoBM

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Penelitian ini mengkaji hubungan antara strategi dan penggunaan Management Control System (MCS). Karya ini menggunakan Structural Equation Modeling (SEM) sebagai alat analisis multivariat. Aplikasi AMOS Software 16 digunakan sebagai alat tambahan untuk menyelesaikan masalah dalam pemodelan SEM. Sampel untuk penelitian ini adalah manajemen menengah ke atas dari organisasi manufaktur. Temuan penelitian menunjukkan bahwa ada hubungan yang menguntungkan antara pendekatan yang diinginkan dan sistem kontrol interaktif. Ada hubungan yang menguntungkan antara strategi yang ditargetkan dan sistem kontrol diagnostik. Strategi yang muncul dan memiliki asosiasi yang baik. Strategi yang muncul dan sistem kontrol diagnostik menunjukkan bahwa tidak ada dampak. Temuan ini kompatibel dengan teori kontingensi. MCS dipengaruhi oleh pengaturan di mana MCS berfungsi, dan perlu diubah dengan tuntutan dan kondisi organisasi.

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Section: Pendahuluanunclassified

Rancangan Strategi dan Management Control System pada Perusahaan Manufaktur di Indonesia

Hidayat,

Mayasari,

Subagiyo

et al. 2024

JoBM

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“…Problems related to measuring S&E costs Gray (2002), Kwarteng et al (2023), Kamla (2007), Elkington and Rowlands (1999), Rogayan and Eveyen El Elyonna (2019) Source: Created by authors Support sustainable performance managers can minimize opportunistic and profiteering actions by creating an internal incentive flow. Therefore, important barriers in the implementation of SRA can be resolved by paying attention to this approach by industry managers (Shen et al, 2015;Ball and Craig, 2010;Larrinaga-Gonzalez and Bebbington, 2001;Cormier et al, 2004;Lerner and Fryxell, 1994;Medawar, 1976;McKeiver and Gadenne, 2005;Garanina and Kim, 2023;Shamsadini et al, 2022b;Asiaei et al, 2023).…”

Section: Sra Implementation Strategies To Support Sustainable Perform...mentioning

confidence: 99%

Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

Khodamipour,

Yazdifar,

Askari Shahamabad

et al. 2023

JM2

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Purpose Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers. Design/methodology/approach In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting. Findings Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies. Practical implications The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability. Social implications This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability. Originality/value Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

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“…The notion of CSR is one of the main early concepts that appeared in the area of relations between business and society [7]. Despite CSR being a practiced notion in business, it lacks a universally agreed definition [8][9][10][11]. It details how business and the broader society connect internally.…”

Section: Corporate Social Responsibility (Csr)mentioning

confidence: 99%

The Influence of Corporate Social Responsibility on the Brand Image: The Moderating Role of Consumers' Consciousness in the Jordanian Apparel Industry

Sharabati¹,

Al-Haddad²,

Naba³

et al. 2023

Preprint

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The purpose of this paper is to explore the effect of corporate social responsibility (CSR) on brand image in the apparel industry in Jordan, using the moderating variable of customer consciousness. The current research uses a quantitative, descriptive, cause-effect, and cross-sectional approach, and also it uses a convenience sampling method. Data was collected from 440 respondents. Results indicate that Jordanian Apparel organizations have medium to highly implementing of all items and constructs of CSR, brand image items, and consciousness items. Moreover, there is a strong relationship between CSR dimensions, a medium relationship be-tween each CSR dimension and brand image, a medium relationship between each CSR dimension and consciousness, a medium relationship between total CSR and brand image, a medium relationship between total CSR and consciousness, and the medium relationship between brand image and consciousness. Results of the first model show that total CSR affects the brand image. Where social responsibility has the highest positive effect, followed by ethical responsibility, then economic responsibility, however, environmental responsibility negatively affects the brand image. The second model shows consciousness moderates the effect of CSR on the brand image. The study recommends longitudinal research on the Jordanian Apparel industry, especially to test the effect of environmental responsibility on the brand image. Moreover, the re-search uses customers’ consciousness as a moderating variable, which improves the effect of CSR on brand image. The Apparel industry organizations in Jordan should revise their daily practices particularly environmental responsibility and/or increase their customers’ awareness of their practices. Finally, the current research contributes to existing studies by using consciousness as a moderating variable.

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Corporate social responsibility and performance measurement systems in Iran: A levers of control perspective

Cited by 14 publications

References 99 publications

Rancangan Strategi dan Management Control System pada Perusahaan Manufaktur di Indonesia

Rancangan Strategi dan Management Control System pada Perusahaan Manufaktur di Indonesia

Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

The Influence of Corporate Social Responsibility on the Brand Image: The Moderating Role of Consumers' Consciousness in the Jordanian Apparel Industry

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