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...
Saved in:
Main Authors: | , |
---|---|
Format: | Article |
Language: | English |
Published: |
Indonesian Center for Social and Environmental Research and Development
2008
|
Subjects: | |
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 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my.uum.repo.1605 |
---|---|
record_format |
eprints |
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 |
13.18916 |