Using Management Control Systems to Implement CSR Activities: An Empirical Analysis of 12 Japanese Companies

Masahiro Hosoda · Kenichi Suzuki

41 citations0/0 files storedBusiness Strategy and the Environment

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Accounting and Organizational Management Corporate Social Responsibility Reporting Accounting and Financial Management

Abstract

Abstract 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

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2011Case study research: design and methods 1979A Three-Dimensional Conceptual Model of Corporate Performance 1991The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders 1999Corporate Social Responsibility 1991Corporate Social Performance Revisited 2006How corporate social responsibility is defined: an analysis of 37 definitions 2002Introduction 1979A Conceptual Framework for the Design of Organizational Control Mechanisms

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