The Determinants of the Relationship of Corporate Social Performance and Financial Performance: A Conceptual Framework

Issues in Social and Environmental Accounting, Forthcoming

32 Pages Posted: 19 Oct 2009

Date Written: October 16, 2009

Abstract

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

JEL Classification: M19, M4, M49

Suggested Citation

Fauzi, Hasan, The Determinants of the Relationship of Corporate Social Performance and Financial Performance: A Conceptual Framework (October 16, 2009). Issues in Social and Environmental Accounting, Forthcoming, Available at SSRN: https://ssrn.com/abstract=1489824

Hasan Fauzi (Contact Author)

Sebelas Maret University ( email )

Jl. Ir. Sutami 36A
Kentingan
Surakarta, Jawa Tengah 57126
Indonesia

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