Open AccessThe Performance Implications of Fit among Environment, Strategy, Structure, Control System and Social Performance
Author(s) -
Hasan Fauzi,
Kamil Md. Idris
Publication year - 2009
Publication title -
issues in social and environmental accounting/issues in social and environmental accounting (isea)
Language(s) - English
Resource type - Journals
eISSN - 2460-6081
pISSN - 1978-0591
DOI - 10.22164/isea.v3i2.40
Subject(s) - stakeholder , management control system , strategic control , strategic management , control (management) , business , dimension (graph theory) , accounting , corporate communication , strategic planning , process management , knowledge management , marketing , management , strategic thinking , economics , computer science , mathematics , pure mathematics
The paper examined concept of corporate performance. The paper seeks to examine the impact of corporate social performance on the relationship among business environment, strategy, organization, and control system and corporate performance. The paper is based on a synthesis of the existing literatures in strategic management and accounting filed. The paper finds that corporate social performance defined as stakeholder relationship become one important dimension of the strategic behaviors that an organization can set to improve corporate performance. The contextual variables as discussed in strategic management and accounting domain will be contingent upon strategic behaviors, which are behaviors of members in an organization. The paper integrates the contextual variables including business environment, strategy, organization structure, and control system with corporate performance by using corporate social performance as moderating variable by means of a recent literatures study from strategic management and accounting field.