Cover Image

Corporate social responsibility and sustainability performance measurement systems: Implications for organizational performance

Although an accumulating body of research has yielded a wealth of insights on corporate social responsibility (CSR) and its impact on corporate performance, little is known about the role of management accounting and control systems in general, and performance measurement systems in particular, in t...

Full description

Saved in:
Bibliographic Details
Main Authors: Asiaei, Kaveh, Bontis, Nick, Barani, Omid, Jusoh, Ruzita
Format: Article
Published: Springer 2021
Subjects:
Business
Online Access:http://eprints.um.edu.my/34850/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.um.eprints.34850
record_format eprints
spelling my.um.eprints.348502022-05-27T04:09:23Z http://eprints.um.edu.my/34850/ Corporate social responsibility and sustainability performance measurement systems: Implications for organizational performance Asiaei, Kaveh Bontis, Nick Barani, Omid Jusoh, Ruzita Business Although an accumulating body of research has yielded a wealth of insights on corporate social responsibility (CSR) and its impact on corporate performance, little is known about the role of management accounting and control systems in general, and performance measurement systems in particular, in translating CSR into enhanced performance. As such, this study set out to gain further understanding of this phenomenon by proposing a model in which the use of sustainability performance measurement mediates the relationship between CSR and organizational performance. Based on survey data from a sample of 98 Iranian public listed companies, the results show that CSR positively affects the usage of sustainability performance measurement and organizational performance. More importantly, the findings provide evidence that sustainability performance measurement plays an intervening role between CSR and organizational performance. This study contributes to the sustainability accounting literature in general and sustainability management control in particular by synthesizing stakeholder theory and the fit-as-mediation notion to show that sustainability performance measurement is the mechanism through which CSR affects organizational performance. Springer 2021-03 Article PeerReviewed Asiaei, Kaveh and Bontis, Nick and Barani, Omid and Jusoh, Ruzita (2021) Corporate social responsibility and sustainability performance measurement systems: Implications for organizational performance. Journal Of Management Control, 32 (1). pp. 85-126. ISSN 2191-4761, DOI https://doi.org/10.1007/s00187-021-00317-4 <https://doi.org/10.1007/s00187-021-00317-4>. 10.1007/s00187-021-00317-4
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic Business
spellingShingle Business
Asiaei, Kaveh
Bontis, Nick
Barani, Omid
Jusoh, Ruzita
Corporate social responsibility and sustainability performance measurement systems: Implications for organizational performance
description Although an accumulating body of research has yielded a wealth of insights on corporate social responsibility (CSR) and its impact on corporate performance, little is known about the role of management accounting and control systems in general, and performance measurement systems in particular, in translating CSR into enhanced performance. As such, this study set out to gain further understanding of this phenomenon by proposing a model in which the use of sustainability performance measurement mediates the relationship between CSR and organizational performance. Based on survey data from a sample of 98 Iranian public listed companies, the results show that CSR positively affects the usage of sustainability performance measurement and organizational performance. More importantly, the findings provide evidence that sustainability performance measurement plays an intervening role between CSR and organizational performance. This study contributes to the sustainability accounting literature in general and sustainability management control in particular by synthesizing stakeholder theory and the fit-as-mediation notion to show that sustainability performance measurement is the mechanism through which CSR affects organizational performance.
format Article
author Asiaei, Kaveh
Bontis, Nick
Barani, Omid
Jusoh, Ruzita
author_facet Asiaei, Kaveh
Bontis, Nick
Barani, Omid
Jusoh, Ruzita
author_sort Asiaei, Kaveh
title Corporate social responsibility and sustainability performance measurement systems: Implications for organizational performance
title_short Corporate social responsibility and sustainability performance measurement systems: Implications for organizational performance
title_full Corporate social responsibility and sustainability performance measurement systems: Implications for organizational performance
title_fullStr Corporate social responsibility and sustainability performance measurement systems: Implications for organizational performance
title_full_unstemmed Corporate social responsibility and sustainability performance measurement systems: Implications for organizational performance
title_sort corporate social responsibility and sustainability performance measurement systems: implications for organizational performance
publisher Springer
publishDate 2021
url http://eprints.um.edu.my/34850/
_version_ 1735409626703200256
score 13.211869

Similar Items