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This paper aims to investigate the extent to which the management control systems (MCS) adoption in corporate social responsibility (CSR) integration into business…
This paper aims to investigate the extent to which the management control systems (MCS) adoption in corporate social responsibility (CSR) integration into business strategy has an impact on companies’ performance.
Using a sample of 435 Indonesian manufacturing companies, partial least squares structural equation modelling was used to investigate the impact of CSR strategic integration on companies’ performance based on the contingency and stakeholder theories.
The findings reveal CSR strategic integration has a positive and significant impact on companies’ performance, including employee, operating and financial performance and the company size can positively moderate the impact of this integration on both its operating and financial performance.
The findings can encourage managers to adopt MCS by undertaking CSR at the strategic level, resulting in superior performance, both socially and financially.
Employee performance and operating performance can significantly mediate the effect of strategic integration on financial performance.
The paper suggests that adopting MCS through CSR strategic integration could improve company performance socially and financially. This is the very first study on this issue from an Indonesian perspective.
Conventional international business (IB) theories generally view multinational corporations (MNCs) as agents of economic exchange and as ethically benign or neutral. This…
Conventional international business (IB) theories generally view multinational corporations (MNCs) as agents of economic exchange and as ethically benign or neutral. This article explores a darker side of IB, with numbers of IB firms involved in activities that could be considered unethical or illegal, or both. Drawing on a taxonomy of ‘black international business’ (black IB), and both historic and recent examples, this article outlines such MNC activities. It explores impacts of these activities on stakeholders, including nation-states, businesses and individuals. The authors call for academics within the field of organizational studies to create awareness and understanding of such activities.
Perceived differences in the composition of goods and services forms the basis of a significant degree of analysis of the firm internationalisation process. In particular…
Perceived differences in the composition of goods and services forms the basis of a significant degree of analysis of the firm internationalisation process. In particular, product inseparability is highlighted as a distinguishing feature of service offerings and purports to explain the different approaches to internationalisation strategy adopted by service firms. The research, however, proposes that the division of goods and services into distinct products is outmoded. Rather, it is important to understand the extent of service components that embody, or are embedded in, a product offering. The authors argue that this “service embeddedness” influences the process by which a firm internationalises. The paper aims to discuss these issues.
Based on ten case studies of Australian international firms, this paper examines the impact of service embeddedness on a firm’s internationalisation process.
The research underlines that firms approach internationalisation with a view of ensuring that the various activities that combine to form their product offering are available to their international clients.
From an academic perspective, a dichotomous approach to products (good or service) underestimates the role that embedded services have on a firm’s internationalisation process. The research, therefore, has implications for researchers and practitioners as it highlights the importance of delivering products internationally that comprise of both good and embedded service components.
The research develops a deeper understanding of the extent and nature of separability within individual product categories from international production and operations perspectives.