Management control facing the challenges of overall performance

2017 ◽  
Vol 12 (2) ◽  
pp. 175-199 ◽  
Author(s):  
Denis Travaillé ◽  
Gérald Naro
Keyword(s):  
Control Function ◽  
Management Control ◽  
Loose Coupling ◽  
Content Type ◽  
Measurement Monitoring ◽  
Management Accountants ◽  
Overall Performance ◽  
Integrated Or ◽  
Corporate Social

Purpose This paper aims to focus on the role of management control function in the strategies of corporate social responsibility adopted by companies. Since the years 1980/1990, multidimensional models appeared that give an integrated or balanced representation of performance. In parallel, facing the challenges of sustainable development (SD) and taking them into account in the management of companies, the concept of overall performance has developed. But, at the same time, research based on neo-institutional sociology suggests on the contrary the existence of a loose coupling between a management control oriented towards the search for legitimacy and the internal practices of management control. Design/methodology/approach The study took place between 2010 and 2015. In 2010, the authors conducted a primary exploratory survey of a sample of 40 management controllers. The study was continued in 2015 by a survey of 60 management accountants. The questionnaires were administered electronically. Sorting and cross-sorting, along with tests of independence based on the χ2 test, were carried out. Findings The results of the surveys have allowed us to observe the absence of significant links between proactive strategies displayed by companies in SD and the missions and instruments of management control. These latter would focus solely on measurement, monitoring and reporting of an exclusively economic and financial performance. Research limitations/implications This is an exploratory study among French controllers. This study could be deepened by an international survey of a larger sample and by case studies with different managers involved in SD steering. Practical implications The study highlights the need to involve management controllers in steering SD. Social implications While the literature in management control highlights the role of management accountants in the strategic alignment of SD, this study has shown the weakness of this role. Originality/value The article shows the weak involvement of management controllers in the implementation of SD, while the latter would want to become more involved in the steering of SD.

Integrating management control systems, mindfulness and sustainability: an occupational health and safety perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Wahab Shahbaz ◽  
Aymen Sajjad
Keyword(s):  
Occupational Health ◽  
Control Systems ◽  
Organizational Context ◽  
Health And Safety ◽  
Occupational Health And Safety ◽  
Management Control ◽  
Management Control Systems ◽  
Content Type ◽  
Corporate Social

Purpose The purpose of this paper is to integrate the notions of management control systems (MCS), mindfulness and sustainability, and introduce a framework demonstrating how sustainability outcomes – specifically occupational health and safety (OHS) improvements – can be accomplished by incorporating mindfulness-based interventions (or mindfulness-based training) as an effective MCS enabler. Design/methodology/approach The authors have conducted an integrative literature review to synthesize the knowledge of the mindfulness, sustainability and MCS literatures with a specific focus on OHS. Findings The findings revealed that there is a dearth of research that has investigated the potential linkages between mindfulness, MCS and sustainability. While some studies have explored the role of MCS in promoting sustainability and corporate social responsibility concepts, as well as the linkages between mindfulness and sustainability, this paper specifically looked at how mindfulness-based interventions can be applied in the organizational context to enhance OHS sustainability outcomes. Research limitations/implications This paper introduces a framework that shows how mindfulness-based interventions, as a means of MCS, can be used to enhance desired OHS sustainability outcomes. Originality/value This paper extends the sustainability, mindfulness and MCS literature by explicating how mindfulness-based interventions can be used as one of the key MCS enablers that support sustainability and OHS outcomes. Accordingly, the authors argue that this is one of the few early review papers that have investigated the potential connections between mindfulness, sustainability and MCS in the OHS context.

Impact of perceived corporate social responsibility on attitudes and behaviors of pharmacists working in MNCs

Humanomics ◽  
2017 ◽  
Vol 33 (4) ◽  
pp. 453-469 ◽  
Author(s):  
Muhammad Khaleel ◽  
Shankar Chelliah ◽  
Sana Rauf ◽  
Muhammad Jamil
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Supervisory Support ◽  
Content Type ◽  
Attitudes And Behaviors ◽  
Perceived Supervisory Support ◽  
And Behaviors ◽  
Corporate Social ◽  
The Relationship

Purpose This study aims to find out how corporate social responsibility (CSR) initiatives are perceived by pharmacists and how it influences employees’ organizational commitment and organizational citizenship behavior (OCB) and role of perceived supervisor support in the study. Design/methodology/approach Pharmacists of different hierarchical levels from five multinational pharmaceutical industries in Pakistan were selected as study samples. Data were collected from 136 pharmacists working in Punjab Region. PLS-SEM was used to test the hypotheses. Findings The results from this study found that CSR was a predictor of affective organizational commitment (AOC) and OCB. AOC fully mediates the relationship between CSR and OCB. While perceived supervisory support did not moderate the relationship between AOC and OCB. Pharmaceutical firms can promote commitment toward organization and OCBs by initiating CSR activities. Research limitations/implications This research is one of the innovative studies that empirically examine the predicting role of CSR and moderating role of perceived supervisory support on employees’ attitude and behaviors in the pharmaceutical companies’ context. Moreover, this research will also help the management by adopting CSR activities as core element in shaping employees attitudes and behaviors. Originality/value It is a significant study shifting the focus of research into organizational behavior context and further influences employee’s attitudes and behavior because of perceived CSR in the pharmacy industry.

Handling negative publicity

2017 ◽  
Vol 21 (3) ◽  
pp. 267-286 ◽  
Author(s):  
Angie Chung ◽  
Hua Jiang
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Content Type ◽  
Csr Communication ◽  
Subject Design ◽  
Negative Publicity ◽  
Associative Network Theory ◽  
Corporate Social ◽  
The Impact

Purpose Based on the framing theory and the associative network theory, the purpose of this paper is to develop and test a model that examines the impact of employing corporate social responsibility (CSR) communication in apology statements after negative publicity. Specifically, this study examines the role of CSR fit and CSR history in reducing anger and negative word-of-mouth (NWOM). This study also examines whether perceived CSR motivation and skepticism toward the apology statement mediate the effect of CSR fit and CSR history on anger and NWOM. Design/methodology/approach This study was a 2×2 between-subject design manipulating CSR fit (high or low) and CSR history (long or short). Findings The findings of this study suggest that strategically employing CSR communication in an apology statement after negative publicity may reduce negative consumer reactions. Originality/value The effects of CSR history and CSR fit have been studied in different contexts, but the effects of mentioning the two components in terms of apology statements had been understudied. This paper fulfills an identified need to study how employing CSR communication in apology statements after negative publicity can mitigate negative audience reactions.

Corporate social responsibility and employee organizational citizenship behavior

2017 ◽  
Vol 55 (2) ◽  
pp. 294-309 ◽  
Author(s):  
Yongqiang Gao ◽  
Wei He
Keyword(s):  
Corporate Social Responsibility ◽  
Distributive Justice ◽  
Organizational Citizenship ◽  
Ethical Leadership ◽  
Organizational Citizenship Behavior ◽  
Citizenship Behavior ◽  
Content Type ◽  
Corporate Social ◽  
Positive Effect

Purpose An increasing number of studies have demonstrated a positive effect of corporate social responsibility (CSR) on employee organizational citizenship behavior (OCB), but little attention has been paid to the mechanisms and boundary conditions underlying this effect. The purpose of this paper is to propose a trickle-down model and examine the mediating role of supervisor ethical leadership and the moderating role of perceived organizational distributive justice in the CSR-OCB relationship. Design/methodology/approach To test the arguments, the authors collected field data in four companies located in a central city of China. Through a multi-wave data collection design, a total of 187 employees reported their perceptions toward firms’ CSR and organizational justice at Time 1, and reported their direct supervisors’ ethical leadership behaviors, and their own OCBs at Time 2 (four weeks later). Findings Empirical findings demonstrated that CSR had a positive effect on employee OCB, as mediated by supervisors’ ethical leadership. In addition, this mediation effect was found to be moderated by perceived organizational distributive justice such that the mediation relationship was stronger when perceived organizational distributive justice was lower than when it was higher. Originality/value The present study makes three major contributions. First, it contributes to the CSR literature by revealing the underlying mechanism of ethical leadership through which CSR will lead to increased employee OCB in the workplace. Second, the moderation findings of the study add a new piece of empirical evidence suggesting the boundary condition of organizational distributive justice affecting the positive effect of CSR on employee OCB. Finally, the trickle-down theoretical model demonstrates the pivotal role of leadership in transforming CSR into positive employee outcomes, providing valuable insights into future research that examines why CSR motivates in-organization employees at work.

From corporate social responsibility activities to financial performance: role of innovation and competitive advantage

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahnoor Zahid ◽  
Hina Naeem ◽  
Iqra Aftab ◽  
Sajawal Ali Mughal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Manufacturing Firms ◽  
Equation Modeling ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this study is to scrutinize the effect of corporate social responsibility activities (CSRA) of the firm on its financial performance (FP) and analyze the mediating role of innovation and competitive advantage (CA) in the relationship between CSRA and FP in the manufacturing sector of an emerging country, i.e. Pakistan. Design/methodology/approach Data has been collected through an electronic structured questionnaire from 300 middle-level and top-level managers by surveying different manufacturing firms of Gujranwala, Pakistan. The study’s hypotheses have been checked by analyzing the reliability and validity of data and applying confirmatory factor analysis and structural equation modeling through statistical package for the social sciences and analysis of moment structures. Findings Outcomes of this study supported the hypothesized model. It has been found that the CSRA plays a significant positive role in determining the FP of the firm. Furthermore, the CA and innovation have been proved as significant mediators between CSRA and FP. Originality/value The first time examining the intermediation of innovation and CA in the relationship between CSRA and FP is the primary input of this study to the literature. Practically, this study’s findings will help strategy makers of manufacturing firms in emerging countries develop better strategies for implementing CSRA, enhancing innovation, seeking CA and improving FP.

Study from Korea shows strong CSR policies significantly increase job seekers' application intentions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Real Life ◽  
Value Congruence ◽  
Job Applicants ◽  
Job Seekers ◽  
Content Type ◽  
Mediated Moderation ◽  
Mediating Role ◽  
Corporate Social ◽  
The Relationship

Purpose This study investigated how and when corporate social responsibility (CSR) fosters job seekers’ application intentions. The authors used a “mediated moderation mode” to explore the positive effect of CSR on job seekers’ intention to apply. They considered the moderating role of applicants’ calling and the mediating role of value congruence in the relationship between the person and organization. Design/methodology/approach To test their hypotheses the authors developed a questionnaire and sent it to a sample of 259 college students with a mean age of 22.67 in South Korea. All were either prospective or current job seekers and 55.2pc were female. Two scenarios were developed based on the real-life case of a well-known coffee franchise’s CSR policies. The scenarios were identical except that one had more proactive CSR policies. Findings Results showed that a company’s proactive CSR programs increase job seekers’ intention to apply, which was moderated by their “calling” for the job. The research also demonstrated that “value congruence” between the applicant and the organization fully mediated the interaction between CSR and calling. The results, the authors said, suggested that engaging in active CSR could attract job applicants, providing a potential competitive advantage. Originality/value The authors said their study contributed to the literature as it took the job seeker’s perspective whereas most previous research on calling focused on employees. They said it was the first study to empirically demonstrate the interaction between a sense of calling and CSR.

Micro-loans and financial performance: a case of a Chinese commercial bank

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Overall Performance ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Relationship

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.

Translating sustainability strategies into performance: does sustainability performance management matter?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ruzita Jusoh ◽  
Yazkhiruni Yahya ◽  
Suria Zainuddin ◽  
Kaveh Asiaei
Keyword(s):  
Performance Management ◽  
Resource Constraints ◽  
Corporate Sustainability ◽  
Content Type ◽  
Sustainability Performance ◽  
Mediating Role ◽  
Management Accountants ◽  
Accounting Control ◽  
Indirect Relationship

Purpose Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the relationship between corporate sustainability strategy (SS) and sustainability performance (SP). The conceptualization of SS and SPM practices follow the NRBV resources and capabilities to promote sustainability for competitiveness. Design/methodology/approach Data for the study were collected through a questionnaire from 114 small-medium to large organizations within environmentally sensitive industries operating in Malaysia. Findings The results indicate the indirect relationship between SS and SP through SPM practices. The results suggest that SS can only be realized through a broader management accounting control system (such as SPM practices) that provides information to generate, analyze and control environmental, social, economic and governance performance. Practical implications As some organizations may face their resource constraints, this study may help managers and management accountants prioritize their focus on SS and adopt the necessary SPM practices to enhance their SP. Originality/value This study sheds new light on the role of the SPM practices adopted by firms to manage their SS.

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

scholarly journals How customer novelty seeking influences customer CSR perceptions

2015 ◽  
Vol 33 (4) ◽  
pp. 486-507 ◽  
Author(s):  
Andrea Pérez ◽  
Ignacio Rodríguez del Bosque
Keyword(s):  
Structural Equation ◽  
Equation Model ◽  
Novelty Seeking ◽  
Corporate Investments ◽  
Banking Services ◽  
Content Type ◽  
Customer Perceptions ◽  
Corporate Credibility ◽  
Corporate Social

Purpose – The purpose of this paper is to first, propose a causal model to understand the process of corporate social responsibility (CSR) perception formation among customers; and second, identify differences among innovative and conservative customers in that process. Design/methodology/approach – A structural equation model is tested in a sample of 1,124 banking services customers in Spain. Also, a multisampling analysis is implemented in order to determine how novelty seeking moderates the process of CSR perception formation among customers. Findings – Results confirm that customer CSR perceptions are directly and positively influenced by: the congruence between CSR initiatives and corporate profile; customer attributions of corporate motivations to engage in CSR; and corporate credibility in developing CSR initiatives. Nonetheless, while innovative customers pay greater attention to corporate credibility than conservative customers when evaluating CSR initiatives, conservative customers evaluate the congruence of CSR initiatives and their attribution of altruistic motivations to a larger extent than innovative customers. Practical implications – These findings suggest that companies should take into account customer novelty seeking when planning their CSR and communication strategies because highlighting different qualities of their CSR initiatives can have diverse effects for the success of corporate investments. Originality/value – The greatest contribution of the paper is the study of the moderating role of novelty seeking in the process of customer CSR perception formation; previous scholars had long ignored this variable when evaluating customer perceptions.

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