دانلود رایگان مقاله انگلیسی سیستم های کنترل مدیریت و مسئولیت اجتماعی شرکتی - امرالد 2018

Abstract

Purpose – Corporate social responsibility (CSR) has become part of daily business for small- and medium-sized enterprises (SMEs) in Japan. The purpose of this study is to explore how management control systems (MCSs) can support the translation of activities into CSR actions using a case study of a SME in Japan. Design/methodology/approach – The case is based on an interview with a CEO of a SME in Japan. The paper contributes to the discussion on CSR and MCSs and investigates the integration of CSR activities in SMEs in Japan through MCSs. Findings – The case company’s formal control systems incorporate environmental and social aspects that are reflected in its top-down, stakeholder-centered approach into CSR through a formal CSR policy. An informal control system is evident and reflected in the CEO’s emphasis on creating shared value by implementing CSR. An interactive control system, a type of formal control system, is useful in the interactions between CEOs and employees and in translating the opinions of stakeholders into CSR actions. Formal control systems can be supported by informal control systems in the implementation of CSR activities. Originality/value – This research contributes to the management accounting literature by showing that formal and informal control systems can support the motivation of employees and the integration of stakeholders’ opinions on the implementation of SMEs CSR activities in Japan. The MCS approach also contributes to SMEs in Japan that seek to address the demographic and economic challenges.

5.1 Conclusions

Little is known about the processes whereby formal and informal control systems contribute to a deeper integration of CSR within organizational activities of SMEs in Japan. The research question addressed in this study is therefore “How do organizations use their MCSs to support the motivation of employees and the integration of stakeholders’ opinions when implementing CSR activities in SMEs?”

The case shows that such systems can support the motivation of employees and the integration of stakeholders’ opinions when implementing CSR activities.

Company A’s formal control systems are reminiscent of the work of Hosoda and Suzuki (2015), Riccaboni and Leone (2010) and Morsing and Oswald (2009) who argue that environmental and social aspects of formal control systems are incorporated in a top-down, stakeholder-centered approach to CSR with a formal CSR policy. CEOs communicate the CSR policy to employees to implement each activity. In addition to formal CSR policy, informal control systems discussed by Hosoda and Suzuki (2015), Riccaboni and Leone (2010), Durden (2008) and Norris and O’Dwyer (2004) are evident in the case study and reflect the CEO’s emphasis on creating shared value to implement CSR. Such informal deployment of cultural criteria through share-based incentives for employees homogenizes the atmosphere within the firm. Formal control systems could be supported by informal control systems in the implementation of CSR activities (Crutzen et al., 2017; Norris and O’Dwyer, 2004).