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• W4313526021 abstract "This study examines the association between management control systems (MCSs), specifically the interactive and diagnostic use of controls, with the corporate social responsibility (CSR) disclosure-action portrayal gap (i.e. the disparity in employees’ perception of their organisation’s emphasis on CSR disclosures relative to CSR actions) and the subsequent impact on employees’ perceptions of organisational performance, both operational performance and corporate social performance. Data were collected using a survey of US lower-level managers, with the data obtained from 209 respondents and analysed using structural equation modelling (SEM). The results reveal that the interactive and diagnostic use of controls both exhibit a significant negative association with the CSR disclosure-action portrayal gap, that is, the use of these controls reduces the gap. In addition, the various dimensions of the CSR disclosure-action portrayal gap exhibit a significant negative association with both operational and corporate social performance, that is, lower gap, higher performance. The study contributes to the CSR literature by providing the first empirical insight into employees’ perception of both CSR disclosures and actions, and hence, the CSR disclosure-action portrayal gap. In addition, the study contributes to the MCS and organisational performance literature by providing the initial empirical insight into the role of MCSs in mitigating the gap through enhancing the interactive and diagnostic use of controls, and the negative association between the gap and employees’ perceptions of organisational performance." @default.
• W4313526021 created "2023-01-06" @default.
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• W4313526021 date "2023-01-18" @default.
• W4313526021 modified "2023-09-30" @default.
• W4313526021 title "The Corporate Social Responsibility Disclosure-action Portrayal Gap: The Influence of Management Control Systems and the Association with Organisational Performance" @default.
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• W4313526021 doi "https://doi.org/10.1108/s1474-787120220000034004" @default.
• W4313526021 hasPublicationYear "2023" @default.
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