The Determinants of the Relationship of Corporate Social Performance and Financial Performance: Conceptual Framework
| Main Author: | Fauzi, Hasan |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.uns.ac.id/646/1/The_Determinants_of_the_Relationship_of_Corporate_Social_and_Financial_Performance_A_Conceptual_Framework.pdf http://eprints.uns.ac.id/646/ |
Daftar Isi:
- The objective of this paper is to investigate relationship between CSP and CFP using contingency perspective derived from the strategic management domain. The investigation will be done using lens of slack resource and good management theory. This study is expected to provide a new insight on the link between corporate social performance and corporate financial performance using contingency perspective as suggested in the strategic management and accounting literature, an area has not been examined in the prior studies. The result of this study can resolve the existing conflict in the literatures by developing an integrated model of the link between CSP and CFP and the notion of corporate performance which, in strategic management, is highly affected by four factors: business environment, strategy, organization structure, and control system. The model will explain in what condition the relationship of CSP and CFP is valid Keywords: Corporate social performance, corporate financial performance, slack resource theory, good management theory, contingency theory, and moderating effect.