scholarly journals Son los códigos éticos un instrumento de gestión de la responsabilidad social? Un estudio exploratorio en Andalucía

2016 ◽  
Vol 12 (2) ◽  
pp. 462 ◽  
Author(s):  
Mercedes Ruiz-Lozano ◽  
Araceli De los Ríos Berjillos ◽  
Salud Millán Lara
Keyword(s):  
Business Ethics ◽  
Social Responsibility ◽  
Control Systems ◽  
Descriptive Analysis ◽  
Management Control ◽  
Management Tool ◽  
Small Enterprises ◽  
Ethical Codes ◽  
Sustainable Value ◽  
Corporate Social

Purpose: The growing concern for social responsibility and/or business ethics must be reflected in the control systems of organizations. Therefore we are concerned to analyze whether the ethical codes have been introduced as a management tool of social responsibility to build sustainable value-based organizations.Design/methodology/approach: Development of a survey based on the literature review of code types and motivations. We performed a descriptive analysis of the information obtained from companies based in Andalusia under study. Furthermore, it has been implemented a test of mean difference and an analysis of variance to contrast the hypotheses. Findings: The study supports a tendency to use the ethical codes by Andalusian companies analyzed, influenced by firm size. Similarly, the incidence of immediate environment is confirmed. Research limitations/implications: The study is exploratory in the Andalusian area due to restrictions databases and sample size. Practical implications: The results allow an approach to the Andalusian business reality and to the management systems related with social responsibility and business ethics. Social implications: It has highlighted the need for training in this area and that measures to promote ethics and corporate social responsibility are taken from the public sector, distinguishing between needs that may have micro and small enterprises from medium or large companies. Originality/value: This study contributes to knowledge about the importance of integrating instruments that promote responsible and sustainable management based on values in management control systems and about what were the motivations that are influencing both, for and against, in this action. Motivations that should be taken into account by decision-makers and influential in business development agencies.

scholarly journals MENUJU SISTEM PENGENDALIAN MANAJEMEN BERTANGGUNG JAWAB SOSIAL STUDI PADA PT. PELINDO MARINE SERVICE SURABAYA

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 46
Author(s):  
Nurul Kompyurini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Control Systems ◽  
Theoretical Foundation ◽  
Management Control ◽  
Management Control Systems ◽  
Research Articles ◽  
Management Control System ◽  
Stakeholder Groups ◽  
Corporate Social

<p><em>This study has two objectives. First, to find out how corporate social responsibility (CSR) is defined, and second, to find out whether CSR has been integrated in the management control system (MCS). The theoretical foundation is built from various research articles and literature on corporate social responsibility and management control systems. The object of this research was PT. Pelindo Marine Service Surabaya (PT. PMS). The data in this study comes from interviews with company management.</em></p><p><em>The findings in this study are that the company cannot determine the objectives of social responsibility related to its stakeholders. This contributes to the absence of integration of social responsibility into the MCS. The lack of social responsibility goals related to stakeholder groups has caused the integration of these aspects into MCS to be hampered, and this has the potential to reflect the organization's seriousness in following its stakeholder approach.</em></p>

scholarly journals An Analysis of the Global Code of Ethics for Tourism in the Context of Corporate Social Responsibility

2015 ◽  
Vol 1 (1-2) ◽  
pp. 41-57 ◽  
Author(s):  
Stipe Buzar
Keyword(s):  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Code Of Ethics ◽  
Ethical Codes ◽  
Tourism Sector ◽  
Corporate Social ◽  
The Relationship ◽  
First Offers

AbstractThe author analyzes the Global Code of Ethics for Tourism in the context of corporate social responsibility and the need for discussing this topic in ethical codes within the business and tourism sector. The text first offers an overview of the fundamental ethical concepts in business ethics and corporate social responsibility and briefly conceptualizes the relationship between these two fields. At the end, the author analyzes the content of the Global Code of Ethics for Tourism with emphasis on the elements pertaining to corporate social responsibility, after which he offers a critical opinion about the contribution of the aforemntioned code.

scholarly journals MENUJU SISTEM PENGENDALIAN MANAJEMEN BERTANGGUNG JAWAB SOSIAL STUDI PADA PT. PELINDO MARINE SERVICE SURABAYA

InFestasi ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 46
Author(s):  
Nurul Kompyurini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Control Systems ◽  
Theoretical Foundation ◽  
Management Control ◽  
Management Control Systems ◽  
Research Articles ◽  
Management Control System ◽  
Stakeholder Groups ◽  
Corporate Social

<p><em>This study has two objectives. First, to find out how corporate social responsibility (CSR) is defined, and second, to find out whether CSR has been integrated in the management control system (MCS). The theoretical foundation is built from various research articles and literature on corporate social responsibility and management control systems. The object of this research was PT. Pelindo Marine Service Surabaya (PT. PMS). The data in this study comes from interviews with company management.</em></p><p><em>The findings in this study are that the company cannot determine the objectives of social responsibility related to its stakeholders. This contributes to the absence of integration of social responsibility into the MCS. The lack of social responsibility goals related to stakeholder groups has caused the integration of these aspects into MCS to be hampered, and this has the potential to reflect the organization's seriousness in following its stakeholder approach.</em></p>

Management control systems and corporate social responsibility: perspectives from a Japanese small company

2018 ◽  
Vol 18 (1) ◽  
pp. 68-80 ◽  
Author(s):  
Masahiro Hosoda
Keyword(s):  
Corporate Social Responsibility ◽  
Control System ◽  
Social Responsibility ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Informal Control ◽  
Content Type ◽  
Formal Control ◽  
Corporate Social

Purpose Corporate social responsibility (CSR) has become part of daily business for small- and medium-sized enterprises (SMEs) in Japan. The purpose of this study is to explore how management control systems (MCSs) can support the translation of activities into CSR actions using a case study of a SME in Japan. Design/methodology/approach The case is based on an interview with a CEO of a SME in Japan. The paper contributes to the discussion on CSR and MCSs and investigates the integration of CSR activities in SMEs in Japan through MCSs. Findings The case company’s formal control systems incorporate environmental and social aspects that are reflected in its top-down, stakeholder-centered approach into CSR through a formal CSR policy. An informal control system is evident and reflected in the CEO’s emphasis on creating shared value by implementing CSR. An interactive control system, a type of formal control system, is useful in the interactions between CEOs and employees and in translating the opinions of stakeholders into CSR actions. Formal control systems can be supported by informal control systems in the implementation of CSR activities. Originality/value This research contributes to the management accounting literature by showing that formal and informal control systems can support the motivation of employees and the integration of stakeholders’ opinions on the implementation of SMEs CSR activities in Japan. The MCS approach also contributes to SMEs in Japan that seek to address the demographic and economic challenges.

THE EFFECT OF ZAKAT AND ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) ON COMPANY PERFORMANCE (Empirical Study of Sharia Commercial Banks Listed on the Indonesia Stock Exchange on 2013-2017)

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Eva Fauziah Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Company Performance ◽  
Simultaneous Test ◽  
Sample Data ◽  
Public Banks ◽  
Corporate Social

The aims of the Research is to examine the influence of zakat and Islamic Corporate Social Responsibility (ICSR) about effort of the companies in Sharia public banks enrolled on the Indonesia Stock Exchange in 2013-2017The method of the Research are used descriptive analysis techniques and verificative analysis. The population of the Research were 12 Sharia Retail Bank that has been enrolled on the Indonesia Stock Exchange in 2013-2017. The sample of this Research were 8 Islamic Commercial Banks multiplied by 5 years observation into 40 sample data, and the technique were used purposive sampling. The analytical instrument are used multiple regression analysis with the help of SPSS version 21.0The Results are showed that partially zakat had an effect on effort of the company, while ICSR had no effect on it. Simultaneous test shows that zakat and ICSR have an effect on effort of the company.

scholarly journals THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 212-225
Author(s):  
Mala Ayu Anggita ◽  
Trisandi Eka Putri ◽  
Asep Kurniawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosure

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