Using Management Control Systems to Implement CSR Activities: An Empirical Analysis of 12 Japanese Companies
Using Management Control Systems to Implement CSR Activities: An Empirical Analysis of 12 Japanese Companies
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DOI：
10.1002/bse.1896
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发表时间：
2015-11
影响因子：
13.4
通讯作者：
M. Hosoda;Kenichi Suzuki
中科院分区：
文献类型：
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作者：
M. Hosoda;Kenichi Suzuki
在日本，企业社会责任（CSR）的管理会计研究中，缺乏对CSR活动的传播过程、方式和效果的实证研究。因此，本研究对12家日本企业进行了问卷调查，从管理控制系统（MCS）的正式控制系统（FCS）和非正式控制系统（ICS）两个方面考察了日本企业如何实施CSR活动。这些访谈的结果确定了日本管理者如何采用MCS方法来实施CSR。FCS的非财务控制部门Hoshin Kanri支持在ICS规定的组织氛围下成功实施CSR。这种MCS方法通过反映日本管理特征的三个因素得到加强：员工承诺，共识决策过程和长期管理。Copyright © 2015 John Wiley & Sons，Ltd和ERP环境
Management accounting research regarding corporate social responsibility (CSR) implementation in Japan has yet to address the lack of empirical research examining the processes, styles and efficacy of communicating CSR activities. Thus, this study conducts survey interviews with 12 Japanese corporations to examine how Japanese companies implement CSR activities in terms of the formal control system (FCS) and informal control system (ICS) of management control systems (MCS). The results of these interviews identified how Japanese managers employ the MCS approach to implement CSR. Hoshin kanri, a non-financial control component of the FCS, supports successful implementation of CSR under the organizational climate dictated by the ICS. This MCS approach is enhanced by three factors that reflect characteristics of Japanese management: employee commitment, a consensus decision making process and long-term management. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment