ایجاد انگیزه در تصمیم گیری اجتماعی پاسخگو: بهره برداری از کنترل های مدیریت در یک سازمان اجتماعی پاسخگو
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|49474||2004||24 صفحه PDF||سفارش دهید||10568 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : The British Accounting Review, Volume 36, Issue 2, June 2004, Pages 173–196
This paper contributes to the burgeoning literature on corporate social performance (CSP) by exploring the internal motivators driving socially responsive decision making in an organisation that publicly promotes its commitment to social responsibility. The paper presents the results of an in depth examination of the perceived influence of control systems on socially responsive managerial decision-making. A case study in a United Kingdom company that consistently publishes audited external social reports was undertaken. The findings indicate the dominant influence of informal controls such as social and self-controls in instilling socially responsive decision making among the managers. This influence is shown to persist despite widely perceived tensions between the informal and formal control systems, particularly in the light of commercial difficulties the organisation was experiencing around the time of the case.