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1 – 4 of 4Esti Dwi Rinawiyanti, Xueli Huang and Sharif As-Saber
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
The findings can encourage managers to adopt MCS by undertaking CSR at the strategic level, resulting in superior performance, both socially and financially.
Social implications
Employee performance and operating performance can significantly mediate the effect of strategic integration on financial performance.
Originality/value
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.
Details
Keywords
Esti Dwi Rinawiyanti, Huang Xueli and Sharif N. As-Saber
This study aims to investigate the integration of corporate social responsibility (CSR) at a functional level and examine its impact on company performance.
Abstract
Purpose
This study aims to investigate the integration of corporate social responsibility (CSR) at a functional level and examine its impact on company performance.
Design/methodology/approach
Using data from 435 Indonesian manufacturing companies, 11 hypotheses were tested on direct, indirect and total effects of the relationship between functional CSR integration and its impact on company performance. The stakeholder and contingency theories were applied.
Findings
The findings of this study reveal that functional CSR integration has a significant impact on customer, employee, operational and financial performances. The findings show that the relationship between functional CSR integration and financial performance can be mediated by customer, employee and operational performances. The results of this study also highlight that functional CSR integration has a stronger total effect on both customer and financial performances in environmentally non-sensitive industries than in environmentally sensitive ones.
Research limitations/implications
This study expands the prior studies by providing a theoretical framework for the relationship between CSR integration and company performance, as well as testing the framework using quantitative research.
Practical implications
The findings can encourage managers to effectively integrate CSR into business functions to achieve superior social and financial performance, particularly in a developing country context.
Originality/value
To the best of the authors’ knowledge, this study is one of the first to empirically investigate the performance implications of integrating CSR into business functions and reveals new findings on how such integration can substantially improve company performance.
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Robert Jack, Sharif As-Saber and Ron Edwards
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…
Abstract
Purpose
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.
Design/methodology/approach
Based on ten case studies of Australian international firms, this paper examines the impact of service embeddedness on a firm’s internationalisation process.
Findings
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.
Research limitations/implications
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.
Originality/value
The research develops a deeper understanding of the extent and nature of separability within individual product categories from international production and operations perspectives.
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