CSR initiatives, organizational performance and the mediating role of integrating CSR into management control systems: Testing an inclusive model within SMEs in an emerging economy

The aim of this research is to analyze the mediating role of the use of management control systems (MCS) and the achievement of technological innovation (TI) in the relationship between family management and firm performance in family small and medium-sized enterprises (SMEs). A questionnaire was conducted by 617 managers of family SMEs in Spain, and our model was tested using partial least squares. Our findings show that both MCS and TI play crucial mediating roles in the understanding of the relationship between family management and firm performance. As a result, family-managed firms that utilize MCS and produce TI are much more likely to generate better performance. These results encourage family managers to use formal MCS because in that way they will contribute to obtaining better firm performance, directly and indirectly through TI. We focus on private family SMEs, because these specific firms contribute significantly to the economies worldwide. This paper contributes to resolve the controversy regarding the relationship between family management and firm performance introducing MCS and TI as mediating factors.

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Role of Management Control Systems in Quality, Innovation and Organizational Performance in Portugal SMES Companies

International Journal of Innovation and Technology Management ◽

10.1142/s0219877018500141 ◽

2018 ◽

Vol 15 (02) ◽

pp. 1850014 ◽

Cited By ~ 1

Author(s):

Marina Godinho Antunes ◽

Joaquín Texeira Quirós ◽

Maria do Rosáirio Texeira Fernandes Justino

Keyword(s):

Organizational Performance ◽

Control Systems ◽

Management Control ◽

Management Control Systems ◽

Financial Indicators ◽

Total Quality ◽

Online Questionnaire ◽

Multivariate Statistical ◽

Innovation Strategies

The purpose of this research is to analyze the relationship between management control systems, total quality management (TQM) and innovation, and also the effects of management control systems in the organizational performance. The research was developed based on a conceptual model designed to analyze these dimensions. The data were obtained through an online questionnaire, sent to small and medium-sized Portuguese companies, having been conducted the study based on responses received from 287 valid questionnaires, and using a multivariate statistical analysis for the statistical development. The findings indicate that non-financial indicators provide innovation strategies of products and processes. However, the financial indicators only provide the innovation strategies of processes. It is also verified that only non-financial indicators provide equally the implementation of TQM practices. The results also show that financial indicators only provide an improvement in the financial results of the organization, while the non-financial indicators also improve its operational performance.

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Leadership impact on organizational commitment: the mediating role of management control systems choice

Journal of Management Control ◽

10.1007/s00187-013-0181-3 ◽

2013 ◽

Vol 24 (3) ◽

pp. 241-266 ◽

Cited By ~ 12

Author(s):

Christian Kleine ◽

Barbara E. Weißenberger

Keyword(s):

Organizational Commitment ◽

Control Systems ◽

Management Control ◽

Management Control Systems ◽

Mediating Role ◽

Leadership Impact

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The Role Of Agility In The Relationship Between Use Of Management Control Systems And Organizational Performance: Evidence From Korea And Japan

Journal of Applied Business Research (JABR) ◽

10.19030/jabr.v33i3.9944 ◽

2017 ◽

Vol 33 (3) ◽

pp. 521-538 ◽

Cited By ~ 1

Author(s):

Sangwan Lee ◽

Dasom Lee

Keyword(s):

Organizational Performance ◽

Control Systems ◽

Structural Equation ◽

Management Control ◽

Management Control Systems ◽

Manufacturing Companies ◽

Organizational Capability ◽

Diagnostic Use ◽

The Relationship

This study investigates the role of agility in the relationship between use of management control systems (MCS) and organizational performance by proffering the association of agility, use of MCS, and organizational performance. Using survey data collected from 185 large Korean and Japanese manufacturing companies, we analyze proposing relationships with partial least squares (PLS) structural equation approach. The result shows that diagnostic use of MCS shows no significant relationship with agility, while interactive use of MCS is positively associated with agility. Agility positively affects organizational performance, which implies that characteristics of agility are necessary to overwhelm rivals under rapidly changing environment. This study is one of the first studies that empirically examine the role of agility as an organizational capability in the relationship between MCS and organizational performance with data collected from two different countries.

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