Search results

1 – 1 of 1
Open Access
Article
Publication date: 8 November 2018

Allam K. Abu Farha, Osama Sam Al-Kwifi and Zafar U. Ahmed

This paper aims to investigate the interplay between managerial assumptions and institutional corporate social responsibility, and determines how such fit affects performance.

1845

Abstract

Purpose

This paper aims to investigate the interplay between managerial assumptions and institutional corporate social responsibility, and determines how such fit affects performance.

Design/methodology/approach

The authors developed and tested a model using survey methodology. The authors’ data from 210 hotels located in Qatar and the UAE were analysed using the partial least squares (PLS) approach.

Findings

The results reveal that firms with entrepreneurial, political and professional frame of reference (FoR) engage in institutional corporate social responsibility (CSR) practices. In addition, the entrepreneurial and professional FoR enhances the institutional CSR – organisational performance link.

Research limitations/implications

The findings will help managers to determine the effect of their FoR on their adoption of institutional CSR, thereby increasing the effectiveness and efficiency of their CSR strategy. As the study is exploratory in nature, several limitations have been highlighted and discussed.

Originality/value

To the authors’ knowledge, this is one of the few papers that inspect the relationship between managerial assumptions and institutional CSR and establishes their effect on performance.

研究目的

本论文旨在研究管理假设和企业社会责任的关系并且决定其如何影响企业绩效。

研究设计/方法/途径

本论文采用问卷采样形式, 位于卡塔尔和阿联酋地区的210家酒店为问卷样本。本论文采用偏最小二乘回归(PLS)来分析数据。

研究结果

如果企业拥有创业者精神、政治、及专业的参考架构(FoR), 那么往往会参与到体制性企业社会责任(CSR)的实践。此外, 创业者精神的和专业的FoR促进体制性CSR-组织绩效的关系。

研究实践意义

本论文结果帮助经理人判定FoR对于CSR实践的影响, 因而提高了CSR政策的效果和效率。由于本研究是探索性论文, 一些所带来的限制已经在文中提到并强调。

研究原创性/价值

据作者所知, 本论文是仅有的几篇论文中, 研究管理假设和体制性CSR的关系并且确立其对于企业绩效的作用。

关键词

管理假设,参考架构,体制性CSR,新兴市场,企业绩效,偏最小二乘回归

纸张类型

研究论文

Access

Only Open Access

Year

Content type

1 – 1 of 1