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Corporate social responsibility & innovation in management accounting Logo cima

  Narisa Tianjing Dai, Artie Ng & Guliang Tang |   Free |   CIMA |   2013 |   Thought leadership

In recent years, there has been increased consensus that corporate social responsibility (CSR) is significant for the sustainable development of companies and society as a whole. CSR is increasingly incorporated into mission statements and prioritised in strategic configurations of modern organisations (Mersereau and Mottis 2011; Bennett and James 1998). According to a 2009 survey conducted on Fortune 500 firms, CSR is becoming an increasingly prominent and accepted part of the corporate strategy agenda. However, there is very little understanding of how different control mechanisms are adopted to operationalise strategic agendas related to CSR. Against this backdrop, this research examines the way in which companies embed CSR in their MCS in an attempt to align the behaviour of organisational participants with strategic objectives concerning sustainability in China. (PDF 520KB)

Topics covered:
  • Management accounting: Business: Strategy, Advanced
  • Management accounting: Technical: Risk management & internal control: Risk identification & assessment, Intermediate