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題名 透過管理控制系統落實企業社會責任活動：以金控公司為例
Implementing CSR activities through management control system: case study on a financial holding company作者 魏銘甫
Wei, Ming-Fu貢獻者 李佳玲
Lee, Chia-Ling
魏銘甫
Wei, Ming-Fu關鍵詞 企業社會責任
非正式管理控制系統
正式管理控制系統
Corporate Social Responsibility
Informal control system
Formal control system日期 2019 上傳時間 1-Jul-2019 10:40:48 (UTC+8) 摘要 研究目的：本研究主要為探討公司在執行企業社會責任活動時所採用之管控制度，幫助公司改善內部管理流程與永續績效，進而創造出獨特的競爭優勢並達成三重盈餘的目標。研究方法：以台灣一家金控公司為研究標的，並與企業高階主管進行深度訪談，同時採用Anthony and Govindarajan (2007) 之管控模型與Simons (1995) 之控制系統做綜合分析。研究發現：在非正式管控制度方面，公司應透過文化的塑造，以及高階管理者的承諾，讓永續理念深植組織成員心中，做為正式管控系統的基礎；而在正式管控制度方面，組織須先確立其企業社會責任的發展方向，再進行策略規劃、預算管理、衡量管理與獎酬制度的設計，此外，企業應將創新視為永續活動的泉源。研究限制：本研究標的為金融保險業，然不同的產業別、國家的法令規定均會影響公司管控制度的設計。
Purpose: The purpose of this research is to explore types of management control systems (MCSs) that are employed by organizations to implement corporate social responsibility (CSR) activities. We aim at helping companies to achieve the goal of triple bottom line (TBL) by improving their internal processes and performances.Design/methodology: We conducted an in-depth interview with one publicly listed company in Taiwan. In order to form comprehensive analysis, Anthony and Govindarajan’ (2007) MCS structure and Simons’ (1995) levers of control framework were also used.Findings: CSR culture and management commitment are important factors under informal control system (ICS). As they set up a solid foundation for formal control system (FCS). A prerequisite for effective FCS is that organizations should define CSR or sustainable directions before designing the control systems. Besides, innovation is critical because it can create competitive advantages for companies.Research limitations: In this study, only one financial holding company was investigated. Thus, different results might be obtained from different industries or countries (due to laws or regulations).參考文獻 Adams, M. 2015. Intangibles and sustainability: holistic approaches to measuring and managing value creation. Journal of Applied Corporate Finance 27 (2): 87-94.Anthony, R. N., and Govindarajan, V. 2007. Management Control Systems, 12th Edition. New York: McGraw-Hill.Arjaliès, D. L., and Mundy, J. 2013. The use of management control systems to manage CSR strategy: a levers of control perspective. Management Accounting Research 24 (4): 284-300.Bansal, P. 2005. Evolving sustainably: a longitudinal study of corporate sustainable development. Strategic Management Journal 26 (3): 197-218.Barker, B., Ingersoll, L., and Teal, G. 2014. Understanding CSR culture and subcultures: consensual and conflicting narratives. International Journal of Employment Studies 22 (2): 25-48.Bebbington, J., and Unerman, J. 2018. Achieving the United Nations sustainable development goals. Accounting, Auditing & Accountability Journal 31 (1): 2-24.Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., and Stringer, C. 2009. Emerging themes in management control: a review of recent literature. The British Accounting Review 41 (1): 2-20.Chakraborty, A., Gao, L. S., and Sheikh, S. 2019. Managerial risk taking incentives, corporate social responsibility and firm risk. Journal of Economics & Business 101 (1): 58-72.Civera, C., Casalegno, C., Mosca, F., and Maple, P. 2018. Customers’ judgments and misjudgments of corporate responsibility communication: a cross‐country investigation of the effects on confidence and trust within the banking sector. Psychology & Marketing 35 (2): 138-149.Cools, M., Stouthuysen, K., and Van den Abbeele, A. 2017. Management control for stimulating different types of creativity: the role of budgets. Journal of Management Accounting Research 29 (3): 1-21.Coombs, T., and Holladay, S. 2015. CSR as crisis risk: expanding how we conceptualize the relationship. Corporate Communications: An International Journal 20 (2): 144-162.Costas, J., and Karreman, D. 2013. Conscience as control-managing employees through CSR. Organization 20 (3): 394-415.Dahlmann, F., Branicki, L., and Brammer, S. 2017. `Carrots for corporate sustainability`: impacts of incentive inclusiveness and variety on environmental performance. Business Strategy & the Environment 26 (8): 1110-1131.Dahlsrud, A. 2008. How corporate social responsibility is defined: an analysis of 37 definitions. Corporate Social Responsibility and Environmental Management 15 (1): 1-13.Ditillo, A., and Lisi, I. E. 2016. Exploring sustainability control systems` integration: the relevance of sustainability orientation. Journal of Management Accounting Research 28 (2): 125-148.Durden, C. 2008. Towards a socially responsible management control system. Accounting, Auditing & Accountability Journal 21 (5): 671-694.Eccles, R. G., Perkins, K. M., and Serafeim, G. 2012. How to become a sustainable company. MIT Sloan Management Review 53 (4): 43-50.Eccles, R. G., Ioannou, I., and Serafeim, G. 2014. The impact of corporate sustainability on organizational processes and performance. Management Science 60 (11): 2835-2857.Elkington, J. 1994. Towards the suitable corporation: win-win-win business strategies for sustainable development. California Management Review 36 (2): 90-100.Evans, M., and Tucker, B. P. 2015. Unpacking the package. Qualitative Research in Accounting & Management 12 (4): 346-376.Fairfield, K. D., Harmon, J.,and Behson, S. J. 2011. Influences on the organizational implementation of sustainability: an integrative model. Organization Management Journal 8 (1): 4-20.Glaser, B. G., and Strauss, A. L. 1967. The Discovery of Grounded Theory: Strategies for Qualitative Research. Chicago: Aldine Publishing Company.Gond, J. P., Grubnic, S., Herzig, C., and Moon, J. 2012. Configuring management control systems: theorizing the integration of strategy and sustainability. Management Accounting Research 23 (3): 205-223.Grabner, I., and Moers, F. 2013. Management control as a system or a package? conceptual and empirical issues. Accounting, Organizations & Society 38 (6): 407-419.Hamoudah, M., Sulaiman, M., Alwi, N. M., and Abideen, A. 2013. Does better environmental performance lead to improved bottom lines? a theoretical framework. Proceedings of the 16th EMAN-EU Conference on Material Flow Cost Accounting. Dresden, Germany.Herzig, C., Viere, T., Schaltegger, S., and Burritt, R. 2012. Environmental Management Accounting: Case Studies of South East-Asian Companies, 1th Edition. London: Routledge.Holton, I., Glass, J., and Price, A. D. 2010. Managing for sustainability: findings from four company case studies in the UK precast concrete industry. Journal of Cleaner Production 18 (2): 152-160.Hosoda, M., and Suzuki, K. 2015. Using management control systems to implement CSR activities: an empirical analysis of 12 Japanese companies. Business Strategy and the Environment 24 (7): 628-642.Jabbour, C. J. C. 2011. How green are HRM practices, organizational culture, learning and teamwork? a Brazilian study. Industrial and Commercial Training 43(2): 98-105.Knight, H. H., and Ellson, T. 2017. Value drivers of corporate social responsibility: the role of explicit value and back value. Social Business 7 (1): 27-47.Kolk, A., and Perego, P. 2014. Sustainable bonuses: sign of corporate responsibility or window dressing? Journal of Business Ethics 119 (1): 1-15.Lim, J. S., and Greenwood, C. A. 2017. Communicating corporate social responsibility (CSR): stakeholder responsiveness and engagement strategy to achieve CSR goals. Public Relations Review 43 (4): 768-776.Lisi, I. E. 2018. Determinants and performance effects of social performance measurement systems. Journal of Business Ethics 152 (1): 225-251.Lueg, R., and Radlach, R. 2016. Managing sustainable development with management control systems: a literature review. European Management Journal 34 (2): 158-171.Merriman, K. K., Sen, S., Felo, A. J., and Litzky, B. E. 2016. Employees and sustainability: the role of incentives. Journal of Managerial Psychology 31 (4): 820-836.Montiel, I., and Javier, D. C. 2014. Defining and measuring corporate sustainability: are we there yet? Organization & Environment 27 (2): 113-139.Mundy, J. 2010. Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations & Society 35 (5): 499-523.Norris, G., and O`Dwyer, B. 2004. Motivating socially responsive decision making: the operation of management controls in a socially responsive organisation. British Accounting Review 36 (2): 173-196.Parker, L. D., and Chung, L. H. 2018. Structuring social and environmental management control and accountability. Accounting, Auditing & Accountability Journal 31 (3): 993-1023.Pérez‐López, D., Moreno‐Romero, A., and Barkemeyer, R. 2015. Exploring the relationship between sustainability reporting and sustainability management practices. Business Strategy & the Environment 24 (8): 720-734.Pomare, C., and Berry, A. 2016. Integrative contingency-based framework of MCS: the case of post-secondary education. Journal of Accounting & Organizational Change 12 (3): 351-385.Porter, M. E., and Kramer, M. R. 2006. Strategy & society: the link between competitive advantage and corporate social responsibility. Harvard Business Review 84 (12): 78-92.Porter, M. E., and Kramer, M. R. 2011. Creating shared value: how to reinvent capitalism and unleash a wave of innovation and growth. Harvard Business Review 89 (1): 63-77.Rad, A. 2016. Risk management-control system interplay: case studies of two banks. Journal of Accounting & Organizational Change 12 (4): 522-546.Riccaboni, A., and Leone, E. L. 2010. Implementing strategies through management control systems: the case of sustainability. International Journal of Productivity and Performance Management 59 (2): 130-144.Roth, H. P. 2008. Using cost management for sustainability efforts. Journal of Corporate Accounting & Finance 19 (3): 11-18.Schaltegger, S., and Burrit, R. L. 2010. Sustainability accounting for companies: catchphrase or decision support for business leaders? Journal of World Business 45 (4): 375-384.Simons, R. 1995. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business Press.Tregua, M., and De Chiara, A. 2018. Trends and drivers in CSR disclosure: a focus on reporting practices in the automotive industry. Journal of Business Ethics 151 (2): 563-578.Wang, Y. 2018. Commitment to sustainable development: exploring the factors affecting employee attitudes towards corporate social responsibility‐oriented management. Corporate Social Responsibility & Environmental Management 25 (6): 1284-1292. 描述 碩士
國立政治大學
會計學系
106353009資料來源 http://thesis.lib.nccu.edu.tw/record/#G0106353009 資料類型 thesis dc.contributor.advisor 李佳玲 zh_TW dc.contributor.advisor Lee, Chia-Ling en_US dc.contributor.author (Authors) 魏銘甫 zh_TW dc.contributor.author (Authors) Wei, Ming-Fu en_US dc.creator (作者) 魏銘甫 zh_TW dc.creator (作者) Wei, Ming-Fu en_US dc.date (日期) 2019 en_US dc.date.accessioned 1-Jul-2019 10:40:48 (UTC+8) - dc.date.available 1-Jul-2019 10:40:48 (UTC+8) - dc.date.issued (上傳時間) 1-Jul-2019 10:40:48 (UTC+8) - dc.identifier (Other Identifiers) G0106353009 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/124101 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description (描述) 106353009 zh_TW dc.description.abstract (摘要) 研究目的：本研究主要為探討公司在執行企業社會責任活動時所採用之管控制度，幫助公司改善內部管理流程與永續績效，進而創造出獨特的競爭優勢並達成三重盈餘的目標。研究方法：以台灣一家金控公司為研究標的，並與企業高階主管進行深度訪談，同時採用Anthony and Govindarajan (2007) 之管控模型與Simons (1995) 之控制系統做綜合分析。研究發現：在非正式管控制度方面，公司應透過文化的塑造，以及高階管理者的承諾，讓永續理念深植組織成員心中，做為正式管控系統的基礎；而在正式管控制度方面，組織須先確立其企業社會責任的發展方向，再進行策略規劃、預算管理、衡量管理與獎酬制度的設計，此外，企業應將創新視為永續活動的泉源。研究限制：本研究標的為金融保險業，然不同的產業別、國家的法令規定均會影響公司管控制度的設計。 zh_TW dc.description.abstract (摘要) Purpose: The purpose of this research is to explore types of management control systems (MCSs) that are employed by organizations to implement corporate social responsibility (CSR) activities. We aim at helping companies to achieve the goal of triple bottom line (TBL) by improving their internal processes and performances.Design/methodology: We conducted an in-depth interview with one publicly listed company in Taiwan. In order to form comprehensive analysis, Anthony and Govindarajan’ (2007) MCS structure and Simons’ (1995) levers of control framework were also used.Findings: CSR culture and management commitment are important factors under informal control system (ICS). As they set up a solid foundation for formal control system (FCS). A prerequisite for effective FCS is that organizations should define CSR or sustainable directions before designing the control systems. Besides, innovation is critical because it can create competitive advantages for companies.Research limitations: In this study, only one financial holding company was investigated. Thus, different results might be obtained from different industries or countries (due to laws or regulations). en_US dc.description.tableofcontents 圖目錄 v表目錄 vi壹、緒論 1一、研究背景與動機 1二、研究流程 2貳、文獻探討 3一、企業社會責任 3二、管理控制系統 4三、管理控制系統與企業社會責任 5參、研究方法 8一、研究問題 8二、深度訪談 9三、資料分析 10肆、研究結果 12一、非正式管理控制系統 12二、正式管理控制系統–策略規劃 14三、正式管理控制系統–預算管理 17四、正式管理控制系統–衡量管理 18五、正式管理控制系統–獎酬制度 20伍、結論與建議 24一、結論 24二、研究貢獻 26三、研究限制 26參考文獻 28 zh_TW dc.format.extent 1077369 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106353009 en_US dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) 非正式管理控制系統 zh_TW dc.subject (關鍵詞) 正式管理控制系統 zh_TW dc.subject (關鍵詞) Corporate Social Responsibility en_US dc.subject (關鍵詞) Informal control system en_US dc.subject (關鍵詞) Formal control system en_US dc.title (題名) 透過管理控制系統落實企業社會責任活動：以金控公司為例 zh_TW dc.title (題名) Implementing CSR activities through management control system: case study on a financial holding company en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) Adams, M. 2015. Intangibles and sustainability: holistic approaches to measuring and managing value creation. Journal of Applied Corporate Finance 27 (2): 87-94.Anthony, R. N., and Govindarajan, V. 2007. Management Control Systems, 12th Edition. New York: McGraw-Hill.Arjaliès, D. L., and Mundy, J. 2013. The use of management control systems to manage CSR strategy: a levers of control perspective. Management Accounting Research 24 (4): 284-300.Bansal, P. 2005. Evolving sustainably: a longitudinal study of corporate sustainable development. Strategic Management Journal 26 (3): 197-218.Barker, B., Ingersoll, L., and Teal, G. 2014. Understanding CSR culture and subcultures: consensual and conflicting narratives. International Journal of Employment Studies 22 (2): 25-48.Bebbington, J., and Unerman, J. 2018. Achieving the United Nations sustainable development goals. Accounting, Auditing & Accountability Journal 31 (1): 2-24.Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., and Stringer, C. 2009. Emerging themes in management control: a review of recent literature. The British Accounting Review 41 (1): 2-20.Chakraborty, A., Gao, L. S., and Sheikh, S. 2019. Managerial risk taking incentives, corporate social responsibility and firm risk. Journal of Economics & Business 101 (1): 58-72.Civera, C., Casalegno, C., Mosca, F., and Maple, P. 2018. Customers’ judgments and misjudgments of corporate responsibility communication: a cross‐country investigation of the effects on confidence and trust within the banking sector. Psychology & Marketing 35 (2): 138-149.Cools, M., Stouthuysen, K., and Van den Abbeele, A. 2017. Management control for stimulating different types of creativity: the role of budgets. Journal of Management Accounting Research 29 (3): 1-21.Coombs, T., and Holladay, S. 2015. CSR as crisis risk: expanding how we conceptualize the relationship. Corporate Communications: An International Journal 20 (2): 144-162.Costas, J., and Karreman, D. 2013. Conscience as control-managing employees through CSR. Organization 20 (3): 394-415.Dahlmann, F., Branicki, L., and Brammer, S. 2017. `Carrots for corporate sustainability`: impacts of incentive inclusiveness and variety on environmental performance. Business Strategy & the Environment 26 (8): 1110-1131.Dahlsrud, A. 2008. How corporate social responsibility is defined: an analysis of 37 definitions. Corporate Social Responsibility and Environmental Management 15 (1): 1-13.Ditillo, A., and Lisi, I. E. 2016. Exploring sustainability control systems` integration: the relevance of sustainability orientation. Journal of Management Accounting Research 28 (2): 125-148.Durden, C. 2008. Towards a socially responsible management control system. Accounting, Auditing & Accountability Journal 21 (5): 671-694.Eccles, R. G., Perkins, K. M., and Serafeim, G. 2012. How to become a sustainable company. MIT Sloan Management Review 53 (4): 43-50.Eccles, R. G., Ioannou, I., and Serafeim, G. 2014. The impact of corporate sustainability on organizational processes and performance. Management Science 60 (11): 2835-2857.Elkington, J. 1994. Towards the suitable corporation: win-win-win business strategies for sustainable development. California Management Review 36 (2): 90-100.Evans, M., and Tucker, B. P. 2015. Unpacking the package. Qualitative Research in Accounting & Management 12 (4): 346-376.Fairfield, K. D., Harmon, J.,and Behson, S. J. 2011. Influences on the organizational implementation of sustainability: an integrative model. Organization Management Journal 8 (1): 4-20.Glaser, B. G., and Strauss, A. L. 1967. The Discovery of Grounded Theory: Strategies for Qualitative Research. Chicago: Aldine Publishing Company.Gond, J. P., Grubnic, S., Herzig, C., and Moon, J. 2012. Configuring management control systems: theorizing the integration of strategy and sustainability. Management Accounting Research 23 (3): 205-223.Grabner, I., and Moers, F. 2013. Management control as a system or a package? conceptual and empirical issues. Accounting, Organizations & Society 38 (6): 407-419.Hamoudah, M., Sulaiman, M., Alwi, N. M., and Abideen, A. 2013. Does better environmental performance lead to improved bottom lines? a theoretical framework. Proceedings of the 16th EMAN-EU Conference on Material Flow Cost Accounting. Dresden, Germany.Herzig, C., Viere, T., Schaltegger, S., and Burritt, R. 2012. Environmental Management Accounting: Case Studies of South East-Asian Companies, 1th Edition. London: Routledge.Holton, I., Glass, J., and Price, A. D. 2010. Managing for sustainability: findings from four company case studies in the UK precast concrete industry. Journal of Cleaner Production 18 (2): 152-160.Hosoda, M., and Suzuki, K. 2015. Using management control systems to implement CSR activities: an empirical analysis of 12 Japanese companies. Business Strategy and the Environment 24 (7): 628-642.Jabbour, C. J. C. 2011. How green are HRM practices, organizational culture, learning and teamwork? a Brazilian study. Industrial and Commercial Training 43(2): 98-105.Knight, H. H., and Ellson, T. 2017. Value drivers of corporate social responsibility: the role of explicit value and back value. Social Business 7 (1): 27-47.Kolk, A., and Perego, P. 2014. Sustainable bonuses: sign of corporate responsibility or window dressing? Journal of Business Ethics 119 (1): 1-15.Lim, J. S., and Greenwood, C. A. 2017. Communicating corporate social responsibility (CSR): stakeholder responsiveness and engagement strategy to achieve CSR goals. Public Relations Review 43 (4): 768-776.Lisi, I. E. 2018. Determinants and performance effects of social performance measurement systems. Journal of Business Ethics 152 (1): 225-251.Lueg, R., and Radlach, R. 2016. Managing sustainable development with management control systems: a literature review. European Management Journal 34 (2): 158-171.Merriman, K. K., Sen, S., Felo, A. J., and Litzky, B. E. 2016. Employees and sustainability: the role of incentives. Journal of Managerial Psychology 31 (4): 820-836.Montiel, I., and Javier, D. C. 2014. Defining and measuring corporate sustainability: are we there yet? Organization & Environment 27 (2): 113-139.Mundy, J. 2010. Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations & Society 35 (5): 499-523.Norris, G., and O`Dwyer, B. 2004. Motivating socially responsive decision making: the operation of management controls in a socially responsive organisation. British Accounting Review 36 (2): 173-196.Parker, L. D., and Chung, L. H. 2018. Structuring social and environmental management control and accountability. Accounting, Auditing & Accountability Journal 31 (3): 993-1023.Pérez‐López, D., Moreno‐Romero, A., and Barkemeyer, R. 2015. Exploring the relationship between sustainability reporting and sustainability management practices. Business Strategy & the Environment 24 (8): 720-734.Pomare, C., and Berry, A. 2016. Integrative contingency-based framework of MCS: the case of post-secondary education. Journal of Accounting & Organizational Change 12 (3): 351-385.Porter, M. E., and Kramer, M. R. 2006. Strategy & society: the link between competitive advantage and corporate social responsibility. Harvard Business Review 84 (12): 78-92.Porter, M. E., and Kramer, M. R. 2011. Creating shared value: how to reinvent capitalism and unleash a wave of innovation and growth. Harvard Business Review 89 (1): 63-77.Rad, A. 2016. Risk management-control system interplay: case studies of two banks. Journal of Accounting & Organizational Change 12 (4): 522-546.Riccaboni, A., and Leone, E. L. 2010. Implementing strategies through management control systems: the case of sustainability. International Journal of Productivity and Performance Management 59 (2): 130-144.Roth, H. P. 2008. Using cost management for sustainability efforts. Journal of Corporate Accounting & Finance 19 (3): 11-18.Schaltegger, S., and Burrit, R. L. 2010. Sustainability accounting for companies: catchphrase or decision support for business leaders? Journal of World Business 45 (4): 375-384.Simons, R. 1995. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business Press.Tregua, M., and De Chiara, A. 2018. Trends and drivers in CSR disclosure: a focus on reporting practices in the automotive industry. Journal of Business Ethics 151 (2): 563-578.Wang, Y. 2018. Commitment to sustainable development: exploring the factors affecting employee attitudes towards corporate social responsibility‐oriented management. Corporate Social Responsibility & Environmental Management 25 (6): 1284-1292. zh_TW dc.identifier.doi (DOI) 10.6814/NCCU201900034 en_US
