Corporate social responsibility and performance measurement systems in <scp>Iran</scp>: A levers of control perspective

نویسندگان

چکیده

Abstract This study draws on Simons' levers of control model to explore how companies rely the balanced use diagnostic and interactive performance measurement systems (PMS) translate corporate social responsibility (CSR) into superior performance. Data were collected based a survey data set from 98 CFOs public listed in Iran. The theoretical was tested using partial least squares structural equation modeling (PLS‐SEM, SmartPLS 3.0), which enjoys minimum demands concerning normality assumptions sample size. findings show that CSR is positively associated with PMS organizational Moreover, indirectly related through mediating effect PMS. extends previous literature by simultaneously incorporating resource orchestration theory management accounting settings. provide further insights issue adopting proper mechanisms (e.g., PMS) can support organizations orchestrating social, environmental, economic impacts more effectively.

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ژورنال

عنوان ژورنال: Corporate Social Responsibility and Environmental Management

سال: 2022

ISSN: ['1535-3958', '1535-3966']

DOI: https://doi.org/10.1002/csr.2375