دانلود مقاله ارتباط سیستم های کنترل مدیریت و استفاده از CSR
چکیده
مقدمه
مروری بر مطالعات پیشین و توسعه فرضیه ها
روش
نتایج
نتیجه گیری
منابع
Abstract
Introduction
Literature review and hypotheses development
Method
Results
Conclusion
References
چکیده
این مطالعه با بررسی ارتباط بین MCSها، به‌ویژه اهرم‌های Simons (اهرم‌های کنترل: چگونه مدیران از سیستم‌های کنترل نوآورانه برای ایجاد نوسازی استراتژیک استفاده می‌کنند، انتشارات مدرسه بازرگانی هاروارد، بوستون، 1995) به ادبیات سیستم کنترل مدیریت (MCS) کمک می‌کند. کنترل (یعنی باور، مرز، تشخیصی و تعاملی) و استفاده از CSR، و نقش واسطه ای جهت گیری بازار در این ارتباط در اقتصاد در حال توسعه، بنگلادش. این مطالعه همچنین یک مدل شش بعدی از استفاده از CSR را با استفاده از اصول استفاده از CSR ارائه شده توسط OECD توسعه می دهد. داده ها با استفاده از نظرسنجی از 201 شرکت بنگلادشی جمع آوری شد. یافته ها نشان می دهد که مرز، استفاده تشخیصی و استفاده تعاملی از اهرم های کنترل تأثیر مثبت مستقیمی بر استفاده از ابعاد خاص استفاده از CSR نشان می دهد. علاوه بر این، جهت گیری بازار میانجی ارتباط مثبت خاص بین استفاده تعاملی از کنترل ها و دو بعد مختلف استفاده از CSR است: «پاسخگویی به ذینفعان خارجی» و «بهداشت و ایمنی محیطی، شغلی و عمومی». بر این اساس، یافته‌ها نشان می‌دهد که تأثیر MCS (یعنی استفاده تعاملی از کنترل) بر استفاده از CSR به‌طور مستقیم و غیرمستقیم (از طریق بازارگرایی) رخ می‌دهد و در نتیجه شرکت‌ها باید نقش MCS را در افزایش بازارگرایی و CSR در نظر بگیرند. استفاده کنید. شاغلان می توانند از یافته های این مطالعه برای پیاده سازی MCSهای مناسب و توسعه بازارگرایی خود به شیوه ای که برای استفاده از CSR مناسب باشد، استفاده کنند.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
This study contributes to the management control system (MCS) literature by examining the association between MCSs, specifically Simons’ (Levers of control: how managers use innovative control systems to drive strategic renewal, Harvard Business School Press, Boston, 1995) four levers of control (i.e. belief, boundary, diagnostic and interactive) and CSR use, and the mediating role of market orientation on this association in a developing economy, Bangladesh. The study also develops a six-dimensional model of CSR use, utilising the principles of CSR use provided by the OECD. Data was collected using a survey of 201 Bangladeshi firms. The findings indicate that the boundary, diagnostic use and interactive use of levers of control exhibit a direct positive influence on the use of specific dimensions of CSR use. In addition, market orientation mediates the specific positive associations between the interactive use of controls and two different dimensions of CSR use: ‘accountability to external stakeholders’ and ‘environmental, occupational, and public health and safety’. Accordingly, the findings indicate that the influence of MCSs (i.e. the interactive use of control) on the use of CSR occurs both directly and indirectly (through market orientation) and consequently firms need to consider the role of MCSs in enhancing both market orientation and CSR use. Practitioners can use the findings of this study to implement appropriate MCSs and develop their market orientation in a manner which is conducive to CSR use.
Introduction
Management Control Systems (MCSs) play an important role in managing change and innovation through shaping and implementing CSR strategies in frms (Hosoda, 2018; Laguir et al., 2019; Lueg & Radlach, 2016; Riccaboni & Leone, 2010) i.e. plans to implement “socially and environmentally responsible actions throughout the organisation” (Arjaliès & Mundy, 2013, 284). For instance, Arjaliès and Mundy (2013) provide an insight into the role of MCSs (all four levers of control (LOC)) in managing CSR strategy, while Laguir et al. (2019) examine the role of Simons’ (1995) LOC and other controls in implementing and managing CSR. However, while the extant literature highlights the importance of using MCSs to manage CSR strategies in frms (Hosoda, 2018; Laguir et al., 2019; Lueg & Radlach, 2016; Riccaboni & Leone, 2010), there is a gap in the literature examining the antecedent role of MCSs in infuencing the extent of use of CSR in frms (Hosoda, 2018; Riccaboni & Leone, 2010). In addition, the few existing studies examining the relationship between MCSs and CSR use have tended to be case study based (Hosoda, 2018; Laguir et al., 2019; Riccaboni & Leone, 2010), thereby limiting the generalisability of the fndings.
Conclusion
Our fndings in respect to the infuence of the diferent LOC on CSR use are compatible with the fndings of Arjaliès and Mundy (2013) who report that frms use various controls to promote CSR use including belief systems, through the mission statement to encourage a shared vision of CSR, boundary controls through the code of business conduct, and the interactive use of controls through arranging formal meetings at the corporate level.
While these fndings extend the management accounting literature with knowledge of the infuence of the diverse use of controls in promoting CSR use, and practitioners need to be aware of the unique infuence of the diferent LOC, the fndings also contribute to the literature through highlighting the important role of market orientation in mediating the association between MCSs and CSR use. Specifcally, while controls are clearly important in enhancing the use of CSR, the fndings enable us to conclude that this efect is both direct and indirect (through market orientation) and consequently frms need to consider the role of such controls in enhancing market orientation.
H1a The emphasis on belief systems is positively associated with the emphasis on the use of CSR
H1b The emphasis on boundary controls is positively associated with the emphasis on the use of CSR
H1c The emphasis on the diagnostic use of controls is positively associated with the emphasis on the use of CSR
H1d The emphasis on the interactive use of controls is positively associated with the emphasis on the use of CSR
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