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Management Control System and the Case of CSR in the Tunisian Industrial Companies: What Findings by the Method of Structural Equation?

Author

Listed:
  • Hichem Dkhili

    (Faculty of Law, Economics and Management of Jendouba, Tunisia)

  • Hedi Noubbigh

    (Institute of Advanced Business Studies, Carthage, Tunisia)

Abstract

This study aims to the behavior of management control; it is providing a model to the behavior of integration of social responsibility in the management control tools. This model was validated with 306 Tunisian companies in the industrial sector. Through a questionnaire, the data collected are processed using exploratory and confirmatory analysis by the methods of structural equations. The results revealed that the management control system in industrial Tunisia is facing economic responsibility. This is in response to emerging pressures of uncertainty related to the environment, and in enrolling a strategy of domination by cost. In addition, the management control system is designed as a guidance tool actions and behaviors.

Suggested Citation

  • Hichem Dkhili & Hedi Noubbigh, 2013. "Management Control System and the Case of CSR in the Tunisian Industrial Companies: What Findings by the Method of Structural Equation?," International Review of Management and Marketing, Econjournals, vol. 3(2), pages 86-92.
    • Handle: RePEc:eco:journ3:2013-02-5
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    References listed on IDEAS

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    1. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    2. Vijay Govindarajan, 1989. "Implementing competitive strategies at the business unit level: Implications of matching managers to strategies," Strategic Management Journal, Wiley Blackwell, vol. 10(3), pages 251-269, May.
    3. Robert Simons, 1991. "Strategic orientation and top management attention to control systems," Strategic Management Journal, Wiley Blackwell, vol. 12(1), pages 49-62, January.
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    Cited by:

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    2. ABM Fazle Rahi & Jeaneth Johansson & Arne Fagerström & Marita Blomkvist, 2022. "Sustainability Reporting and Management Control System: A Structured Literature Review," JRFM, MDPI, vol. 15(12), pages 1-31, November.
    3. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    4. Fahmi Fadhl Al-Hosaini & Saudah Sofian, 2015. "A Review of Balanced Scorecard Framework in Higher Education Institution (HEIs)," International Review of Management and Marketing, Econjournals, vol. 5(1), pages 26-35.

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    More about this item

    Keywords

    Management Control System; Corporate Social Responsibility; societal performance; Strategy; uncertainty environment;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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