scholarly journals The Role of Social Responsibility Accounting Impact in Supporting Competitive Advantage for Industrial Establishment (Filed Study on the Company Matthew Petroleum)

2020 ◽  
Vol 5 (5) ◽  
pp. 1993-2001
Author(s):  
Dr. Sherien Mamoun ◽  
Sayed Ahmed Mohamed
Keyword(s):  
Social Responsibility ◽  
Competitive Advantage ◽  
Expected Return ◽  
Industrial Firms ◽  
Industrial Facilities ◽  
Industrial Structures ◽  
The Cost ◽  
Responsibility Accounting ◽  
Descriptive Method

The study examined the role of impact of social responsibility accounting in supporting the competitive advantage in industrial firms. The problem of study raised the following question: Did the disclosure of social responsibility cost help to support competitive advantage. The study aimed to Disclosing the cost of charitable donations helps to support the competitive advantage of industrial facilities. The study used the analytical descriptive method and for achieving the objectives of the study, the hypotheses below were tested as follows: the first hypothesis Disclosing the costs of social responsibility helps to support competitive advantage. The second hypothesis was The size of the expected return from the adoption of social responsibility helps to support the competitive advantage of industrial structures. The findings found that Disclosing the cost of disability training programs helps to support the competitive advantage of industrial facilities. The most important recommendations indicated that the industrial firms should increase their interest in serving the community in which working by providing jobs opportunities and share in supporting activities and social, cultural, healthy and sport services

From corporate social responsibility activities to financial performance: role of innovation and competitive advantage

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahnoor Zahid ◽  
Hina Naeem ◽  
Iqra Aftab ◽  
Sajawal Ali Mughal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Manufacturing Firms ◽  
Equation Modeling ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this study is to scrutinize the effect of corporate social responsibility activities (CSRA) of the firm on its financial performance (FP) and analyze the mediating role of innovation and competitive advantage (CA) in the relationship between CSRA and FP in the manufacturing sector of an emerging country, i.e. Pakistan. Design/methodology/approach Data has been collected through an electronic structured questionnaire from 300 middle-level and top-level managers by surveying different manufacturing firms of Gujranwala, Pakistan. The study’s hypotheses have been checked by analyzing the reliability and validity of data and applying confirmatory factor analysis and structural equation modeling through statistical package for the social sciences and analysis of moment structures. Findings Outcomes of this study supported the hypothesized model. It has been found that the CSRA plays a significant positive role in determining the FP of the firm. Furthermore, the CA and innovation have been proved as significant mediators between CSRA and FP. Originality/value The first time examining the intermediation of innovation and CA in the relationship between CSRA and FP is the primary input of this study to the literature. Practically, this study’s findings will help strategy makers of manufacturing firms in emerging countries develop better strategies for implementing CSRA, enhancing innovation, seeking CA and improving FP.

Mediating Role of Competitive Advantage Between Corporate Social Responsibility and Firm’s Sales Growth

2017 ◽  
Vol 23 (9) ◽  
pp. 8420-8424 ◽  
Author(s):  
Sayedeh Parastoo Saeidi ◽  
Mohd Shahwahid Haji Othman ◽  
Parvaneh Saeidi ◽  
Sayyedeh Parisa Saeidi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Competitive Advantage ◽  
Sales Growth ◽  
Mediating Role ◽  
Corporate Social

scholarly journals A fogyasztói lojalitás előzményei a magyar mobiltelefonos szolgáltatási piacon – A bizalom szerepe (Antecedents of the consumer loyalty in the Hungarian telecommunication market – the role of trust)

2012 ◽  
pp. 48-61
Author(s):  
Attila Endre Simay
Keyword(s):  
Growth Rate ◽  
Competitive Advantage ◽  
Market Competition ◽  
Consumer Trust ◽  
Consumer Loyalty ◽  
Telecommunication Sector ◽  
Telecommunication Market ◽  
The Cost ◽  
Mediator Variable

A fogyasztói lojalitás kritikus versenyelőnynek számít a szolgáltatóknak a telekommunikációs szektorban, ahol a piac növekedésének lassulásával és az erősödő piaci verseny folytán a vállalatoknak inkább a fogyasztók megtartására kell fókuszálniuk. Egyre fontosabbá vált és válik a piaci részesedés, illetve a már meglévő ügyfelek megtartása, mivel az új ügyfelek megszerzésének költsége és nehézsége is megnőtt. Az ügyfelek megtartásához ki kell vívni a hosszú távú kapcsolat fenntartását, vagyis a fogyasztók lojalitását. A korábbi marketing-irodalomban a fogyasztók elégedettségének szerepe a lojalitás kialakításában vitathatatlan, azonban felmerül a kérdés, hogy mennyire közvetlen ez a hatás. Így érdemes megvizsgálni, mint közvetítő változónak az elégedettség és lojalitás között, a fogyasztói bizalom szerepét is a fogyasztói lojalitás formálódásában. A szerző empirikus kutatásának eredményei azt támasztják alá, hogy a fogyasztói elégedettség hatása a fogyasztói lojalitásra nem feltétlenül közvetlen, hanem a fogyasztói bizalom játszik közvetítő szerepet, és a bizalom a fogyasztói lojalitás erősebb indikátorának bizonyult, mint egyedül az elégedettség. / === / The consumer loyalty is a crucial competitive advantage in the telecommunication sector, which has a decreasing growth rate and increasing market competition, so the companies should focus on the consumer retention. The market share and the retention of present consumers become more and more important, because both the cost and the difficulty of the acquisition of new consumers are increased. The previous marketing literature states that the role of satisfaction in loyalty is evident, but the effect is not necessary a direct one. Worth to examine the role of consumer trust in loyalty creation, where trust is a mediator variable between satisfaction and loyalty. The author’s empirical results suggest the direct effect of satisfaction on loyalty is not necessary direct, but indirect, where the consumer trust is the link. The effect of trust on loyalty is higher than the satisfaction alone.

scholarly journals Understanding Corporate Social Responsibility of Commercial Banks in Nepal

2021 ◽  
pp. 874-886
Author(s):  
Raghu Bir Bir Bista
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Markets ◽  
Financial Services ◽  
Commercial Banks ◽  
Primary Data ◽  
Industry Trade ◽  
Corporate Social ◽  
Descriptive Method

Corporate Social Responsibility (CSR) is emerging debatable hot issue in the globalization era, when role of the Commercial Banks has been supporting to development of industry, trade and market. A large number of the Commercial Banks have been providing financial services by expanding competitive financial markets and impressive profits. However, CSR is still debate. This issue was examined through explorative and descriptive method based on secondary and primary data. The study finds CSR as voluntarily social responsibility of the Commercial Banks. It is least priority of the Commercial Banks. Its size is least. Its trend is irregular and discontinuous. Therefore, almost stakeholders are unsatisfied and opines to its need mandatory for its positive impacts

The important role of corporate social responsibility capabilities in improving sustainable competitive advantage

2016 ◽  
Vol 12 (4) ◽  
pp. 642-653 ◽  
Author(s):  
Eun-Mi Lee ◽  
Hyun Jung Lee ◽  
Jae-Hyeon Pae ◽  
Seong-Yeon Park
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Competitive Advantage ◽  
Customer Orientation ◽  
Price Premium ◽  
Social Responsiveness ◽  
Sustainable Competitive Advantage ◽  
Content Type ◽  
Corporate Social

Purpose This study examines the effect of corporate social responsibility (CSR) capabilities on corporate association and, consequently, customer orientation and price premium, which are key to competitive advantage. Design/methodology/approach This study adapts survey instrument targeting employees of a Korean firm. A total of 168 usable questionnaires were collected from seven Korean firms that were conducting CSR and public relations (PR) activities. Findings CSR and PR capability induce positive CSR and corporate ability (CA) associations, which improve customer orientation and increase price premium. The results of our empirical study indicate that a company should consider both CSR and PR capabilities to enhance its employees’ positive attitude to its CSR activities and CA association. Research limitations/implications This study has undertaken a holistic examination of important role of CSR and PR capability and their outcomes, namely customer orientation and price premium. Originality/value Understanding of CSR capabilities in terms of competitive advantage is imperative to the establishment of strategic CSR initiatives. This study attempts to answer whether corporate capabilities for social responsiveness improve a company’s competitive advantage.

scholarly journals PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITYBASED COSTING (ABC) UNTUK PENINGKATAN KEUNGGULAN KOMPETITIF PADA PT INKA (PERSERO) MADIUN

IQTISHODUNA ◽  
2013 ◽  
Vol 9 (2) ◽  
pp. 164-175
Author(s):  
Meldona Meldona ◽  
Zelvi Rhizqa Prayudasari
Keyword(s):  
Competitive Advantage ◽  
Traditional Method ◽  
Cost Leadership ◽  
Overhead Cost ◽  
Abc Method ◽  
The Cost ◽  
Descriptive Method ◽  
Abc Methods

The purposes of this research are to analyze the comparison of cost of goods manufacture by usingtraditional and ABC methods, and to analyze the advantage of their application in calculating the cost ofgoods manufacture to increase the competitive advantage at PT INKA (Persero) Madiun. This research is aqualitative research with descriptive method. The analysis result shows that PT INKA (Persero) Madiuncalculates direct hours of the employees as the basis of determining the overhead cost of each product. Byusing traditional method, the cost of goods manufactures of Economy Class Train (K3) AC is IDR 2,522,926,538,Economy Class Train (K3) Green Car is IDR 363,126,214, and Economy Class Train (KMP3) AC is IDR3,145,136,617. Meanwhile, the calculation using ABC method shows that cost of goods manufacture of EconomyClass Train (K3) AC, Economy Class Train (K3) Green Car and Economy Class Train (KMP3) AC are IDR2,727,987,080, IDR 360,001,314, and IDR 3,383,215,414. So, for the comparison, traditional method determinelower cost of goods manufacture from ABC method (undercosted) for two products, that are Economy ClassTrain (K3) AC and Economy Class Train (KMP3) AC. While in Economy Class Train (K3) Green Car, traditionalmethod determines higher cost of goods manufacture compare to the calculation of ABC method (overcosted).This results recomend to the important of implementing ABC method in calculating cost of goods manufacturewhich give more accurately calculation to develop competitive advantage, that help the management inmaking decision of determining the price, determining the strategy of cost leadership, and implementing theActivity Based Management (ABM).

The Role of Behavioral Research in Management Accounting Education in the 21st Century

2000 ◽  
Vol 15 (4) ◽  
pp. 713-728 ◽  
Author(s):  
Jacob G. Birnberg
Keyword(s):  
World War Ii ◽  
Management Accounting ◽  
Accounting Education ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
History Of ◽  
The Cost ◽  
Management Accounting Education ◽  
Responsibility Accounting

Behavioral accounting research (BAR) has a long history in management accounting. It has not had as significant a presence in the management accounting courses. It has tended to be relegated to the responsibility accounting chapter in textbooks. Thus, the extent to which behavioral materials appeared in a course depended on the interests of the instructor. It can safely be described as a matter of taste. In this paper the history of management accounting dating back to the end of World War II is divided into three periods. In each period, the extent of behavioral materials in the management accounting curriculum is reviewed. These periods, called the “cost accounting,” “modern management accounting,” and “postmodern management accounting” periods, reflect increasing emphasis on behavioral materials in the management accounting courses. The paper focuses on the reasons why the demand for behavioral material in the management accounting curriculum is likely to increase and offers conjectures about what form those materials will take. It is, implicitly, also a call for research on the issues discussed here.

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