Matches in SemOpenAlex for { <https://semopenalex.org/work/W2782467927> ?p ?o ?g. }
- W2782467927 endingPage "80" @default.
- W2782467927 startingPage "68" @default.
- W2782467927 abstract "Purpose Corporate social responsibility (CSR) has become part of daily business for small- and medium-sized enterprises (SMEs) in Japan. The purpose of this study is to explore how management control systems (MCSs) can support the translation of activities into CSR actions using a case study of a SME in Japan. Design/methodology/approach The case is based on an interview with a CEO of a SME in Japan. The paper contributes to the discussion on CSR and MCSs and investigates the integration of CSR activities in SMEs in Japan through MCSs. Findings The case company’s formal control systems incorporate environmental and social aspects that are reflected in its top-down, stakeholder-centered approach into CSR through a formal CSR policy. An informal control system is evident and reflected in the CEO’s emphasis on creating shared value by implementing CSR. An interactive control system, a type of formal control system, is useful in the interactions between CEOs and employees and in translating the opinions of stakeholders into CSR actions. Formal control systems can be supported by informal control systems in the implementation of CSR activities. Originality/value This research contributes to the management accounting literature by showing that formal and informal control systems can support the motivation of employees and the integration of stakeholders’ opinions on the implementation of SMEs CSR activities in Japan. The MCS approach also contributes to SMEs in Japan that seek to address the demographic and economic challenges." @default.
- W2782467927 created "2018-01-12" @default.
- W2782467927 creator A5030935294 @default.
- W2782467927 date "2018-01-04" @default.
- W2782467927 modified "2023-10-16" @default.
- W2782467927 title "Management control systems and corporate social responsibility: perspectives from a Japanese small company" @default.
- W2782467927 cites W1523306291 @default.
- W2782467927 cites W1543781164 @default.
- W2782467927 cites W1786119568 @default.
- W2782467927 cites W1965420635 @default.
- W2782467927 cites W1968051822 @default.
- W2782467927 cites W1968343760 @default.
- W2782467927 cites W1974191516 @default.
- W2782467927 cites W1992727409 @default.
- W2782467927 cites W1999726283 @default.
- W2782467927 cites W2003381029 @default.
- W2782467927 cites W2004776836 @default.
- W2782467927 cites W2011821717 @default.
- W2782467927 cites W2013659079 @default.
- W2782467927 cites W2013985051 @default.
- W2782467927 cites W2022838122 @default.
- W2782467927 cites W2029062077 @default.
- W2782467927 cites W2030406695 @default.
- W2782467927 cites W2044515833 @default.
- W2782467927 cites W2067333175 @default.
- W2782467927 cites W2077365919 @default.
- W2782467927 cites W2077723171 @default.
- W2782467927 cites W2090325320 @default.
- W2782467927 cites W2090727388 @default.
- W2782467927 cites W2092976542 @default.
- W2782467927 cites W2102760360 @default.
- W2782467927 cites W2119637352 @default.
- W2782467927 cites W2120314896 @default.
- W2782467927 cites W2147863165 @default.
- W2782467927 cites W2168677549 @default.
- W2782467927 cites W2169320984 @default.
- W2782467927 cites W2185545263 @default.
- W2782467927 cites W2259649310 @default.
- W2782467927 cites W2268246408 @default.
- W2782467927 cites W3123496639 @default.
- W2782467927 doi "https://doi.org/10.1108/cg-05-2017-0105" @default.
- W2782467927 hasPublicationYear "2018" @default.
- W2782467927 type Work @default.
- W2782467927 sameAs 2782467927 @default.
- W2782467927 citedByCount "33" @default.
- W2782467927 countsByYear W27824679272018 @default.
- W2782467927 countsByYear W27824679272019 @default.
- W2782467927 countsByYear W27824679272020 @default.
- W2782467927 countsByYear W27824679272021 @default.
- W2782467927 countsByYear W27824679272022 @default.
- W2782467927 countsByYear W27824679272023 @default.
- W2782467927 crossrefType "journal-article" @default.
- W2782467927 hasAuthorship W2782467927A5030935294 @default.
- W2782467927 hasConcept C10138342 @default.
- W2782467927 hasConcept C119857082 @default.
- W2782467927 hasConcept C121955636 @default.
- W2782467927 hasConcept C141261163 @default.
- W2782467927 hasConcept C144024400 @default.
- W2782467927 hasConcept C144133560 @default.
- W2782467927 hasConcept C162324750 @default.
- W2782467927 hasConcept C162853370 @default.
- W2782467927 hasConcept C17744445 @default.
- W2782467927 hasConcept C187736073 @default.
- W2782467927 hasConcept C190248442 @default.
- W2782467927 hasConcept C195094911 @default.
- W2782467927 hasConcept C201305675 @default.
- W2782467927 hasConcept C2775924081 @default.
- W2782467927 hasConcept C2776291640 @default.
- W2782467927 hasConcept C2776950860 @default.
- W2782467927 hasConcept C31845852 @default.
- W2782467927 hasConcept C36289849 @default.
- W2782467927 hasConcept C39389867 @default.
- W2782467927 hasConcept C39549134 @default.
- W2782467927 hasConcept C41008148 @default.
- W2782467927 hasConcept C56739046 @default.
- W2782467927 hasConceptScore W2782467927C10138342 @default.
- W2782467927 hasConceptScore W2782467927C119857082 @default.
- W2782467927 hasConceptScore W2782467927C121955636 @default.
- W2782467927 hasConceptScore W2782467927C141261163 @default.
- W2782467927 hasConceptScore W2782467927C144024400 @default.
- W2782467927 hasConceptScore W2782467927C144133560 @default.
- W2782467927 hasConceptScore W2782467927C162324750 @default.
- W2782467927 hasConceptScore W2782467927C162853370 @default.
- W2782467927 hasConceptScore W2782467927C17744445 @default.
- W2782467927 hasConceptScore W2782467927C187736073 @default.
- W2782467927 hasConceptScore W2782467927C190248442 @default.
- W2782467927 hasConceptScore W2782467927C195094911 @default.
- W2782467927 hasConceptScore W2782467927C201305675 @default.
- W2782467927 hasConceptScore W2782467927C2775924081 @default.
- W2782467927 hasConceptScore W2782467927C2776291640 @default.
- W2782467927 hasConceptScore W2782467927C2776950860 @default.
- W2782467927 hasConceptScore W2782467927C31845852 @default.
- W2782467927 hasConceptScore W2782467927C36289849 @default.
- W2782467927 hasConceptScore W2782467927C39389867 @default.
- W2782467927 hasConceptScore W2782467927C39549134 @default.
- W2782467927 hasConceptScore W2782467927C41008148 @default.
- W2782467927 hasConceptScore W2782467927C56739046 @default.
- W2782467927 hasIssue "1" @default.