TY - JOUR
T1 - Corporate social responsibility and performance measurement systems in Iran
T2 - A levers of control perspective
AU - Asiaei, Kaveh
AU - O'Connor, Neale G.
AU - Moghaddam, Majid
AU - Bontis, Nick
AU - Sidhu, Jasvinder
PY - 2022/8/29
Y1 - 2022/8/29
N2 - This study draws on Simons' levers of control model to explore how companies rely on the balanced use of diagnostic and interactive performance measurement systems (PMS) to translate corporate social responsibility (CSR) into superior performance. Data were collected based on a survey data set from 98 CFOs of public listed companies in Iran. The theoretical model was tested using partial least squares structural equation modeling (PLS-SEM, SmartPLS 3.0), which enjoys minimum demands concerning normality assumptions and sample size. The findings show that CSR is positively associated with PMS and organizational performance. Moreover, CSR is indirectly related to organizational performance through the mediating effect of PMS. This study extends the previous literature by simultaneously incorporating resource orchestration theory in the management accounting and CSR settings. The findings provide further insights into the issue of how adopting proper management control mechanisms (e.g., balanced use of PMS) can support organizations in orchestrating the social, environmental, and economic impacts more effectively.
AB - This study draws on Simons' levers of control model to explore how companies rely on the balanced use of diagnostic and interactive performance measurement systems (PMS) to translate corporate social responsibility (CSR) into superior performance. Data were collected based on a survey data set from 98 CFOs of public listed companies in Iran. The theoretical model was tested using partial least squares structural equation modeling (PLS-SEM, SmartPLS 3.0), which enjoys minimum demands concerning normality assumptions and sample size. The findings show that CSR is positively associated with PMS and organizational performance. Moreover, CSR is indirectly related to organizational performance through the mediating effect of PMS. This study extends the previous literature by simultaneously incorporating resource orchestration theory in the management accounting and CSR settings. The findings provide further insights into the issue of how adopting proper management control mechanisms (e.g., balanced use of PMS) can support organizations in orchestrating the social, environmental, and economic impacts more effectively.
U2 - 10.1002/csr.2375
DO - 10.1002/csr.2375
M3 - Article
SN - 1535-3966
VL - 30
SP - 574
EP - 588
JO - Corporate Social Responsibility and Environmental Management
JF - Corporate Social Responsibility and Environmental Management
IS - 2
ER -