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The role of control system in increasing corporate social performance: The use of levers of control

One important instrument to be used in the control system design is strategic behaviors that can lead to the expected organization performance.Referring to the extended definition of strategic behavior using stakeholder-based strategic behavior, corporate social performance is kind of strategic beha...

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Main Authors: Fauzi, Hasan, Abdul Rahman, Azhar
Format: Article
Language:English
Published: Indonesian Center for Social and Environmental Research and Development 2008
Subjects:
HG Finance
Online Access:http://repo.uum.edu.my/1605/1/Azhar_Abd_Rahman%2C.pdf
http://repo.uum.edu.my/1605/
http://ssrn.com/abstract=1490994
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spelling my.uum.repo.16052016-04-26T02:36:44Z http://repo.uum.edu.my/1605/ The role of control system in increasing corporate social performance: The use of levers of control Fauzi, Hasan Abdul Rahman, Azhar HG Finance One important instrument to be used in the control system design is strategic behaviors that can lead to the expected organization performance.Referring to the extended definition of strategic behavior using stakeholder-based strategic behavior, corporate social performance is kind of strategic behavior to be influenced by using control system. This paper discusses how control system, using Simons’ levers of control can play important role in increasing the corporate social performance. The interaction between control system, including belief system, boundary system, diagnostic control system, and interactive control system, as well as the corporate financial performance (CFP) can affect the corporate social performance (CSP) due to fact that increase in CFP resulting from the appropriate use of control system components enables the company has more chance to do the CSP. The levers of control are deemed to form an integral part of employee socialization and support the development of an organization’s culture, the system of shared beliefs, values, norms, and mores of organizational members which are deemed to be a primary determinant of the direction of employee behavior. Indonesian Center for Social and Environmental Research and Development 2008-06 Article PeerReviewed application/pdf en http://repo.uum.edu.my/1605/1/Azhar_Abd_Rahman%2C.pdf Fauzi, Hasan and Abdul Rahman, Azhar (2008) The role of control system in increasing corporate social performance: The use of levers of control. Issues in Social and Environmental Accounting, 2 (1). pp. 131-144. ISSN 1978-0591 http://ssrn.com/abstract=1490994
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HG Finance
spellingShingle HG Finance
Fauzi, Hasan
Abdul Rahman, Azhar
The role of control system in increasing corporate social performance: The use of levers of control
description One important instrument to be used in the control system design is strategic behaviors that can lead to the expected organization performance.Referring to the extended definition of strategic behavior using stakeholder-based strategic behavior, corporate social performance is kind of strategic behavior to be influenced by using control system. This paper discusses how control system, using Simons’ levers of control can play important role in increasing the corporate social performance. The interaction between control system, including belief system, boundary system, diagnostic control system, and interactive control system, as well as the corporate financial performance (CFP) can affect the corporate social performance (CSP) due to fact that increase in CFP resulting from the appropriate use of control system components enables the company has more chance to do the CSP. The levers of control are deemed to form an integral part of employee socialization and support the development of an organization’s culture, the system of shared beliefs, values, norms, and mores of organizational members which are deemed to be a primary determinant of the direction of employee behavior.
format Article
author Fauzi, Hasan
Abdul Rahman, Azhar
author_facet Fauzi, Hasan
Abdul Rahman, Azhar
author_sort Fauzi, Hasan
title The role of control system in increasing corporate social performance: The use of levers of control
title_short The role of control system in increasing corporate social performance: The use of levers of control
title_full The role of control system in increasing corporate social performance: The use of levers of control
title_fullStr The role of control system in increasing corporate social performance: The use of levers of control
title_full_unstemmed The role of control system in increasing corporate social performance: The use of levers of control
title_sort role of control system in increasing corporate social performance: the use of levers of control
publisher Indonesian Center for Social and Environmental Research and Development
publishDate 2008
url http://repo.uum.edu.my/1605/1/Azhar_Abd_Rahman%2C.pdf
http://repo.uum.edu.my/1605/
http://ssrn.com/abstract=1490994
_version_ 1644278019884318720
score 13.211869

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