Corporate social responsibility and performance measurement systems in Iran: A levers of control perspective
Neale G. O'Connor,
Nick Bontis and
Corporate Social Responsibility and Environmental Management, 2023, vol. 30, issue 2, 574-588
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.
References: Add references at CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:30:y:2023:i:2:p:574-588
Access Statistics for this article
More articles in Corporate Social Responsibility and Environmental Management from John Wiley & Sons
Bibliographic data for series maintained by Wiley Content Delivery ().