Stakeholders pressures on corporate social responsibility issues: combining theories of Mitchell and Simons
DOI:
https://doi.org/10.56563/costosygestion.102.5Keywords:
stakeholders, pressures, management control systemsAbstract
The main purpose of this work is to investigate organizations behavior facing pressure from stakeholders in
Corporate Social Responsibility (CSR) issues. Two objectives are presented: (1) to identify stakeholders pressures on organizations and (2) to analyze what type of response organizations give from their control systems
and if they depending on the group of stakeholders and the type of pressure.
We find this study important because of what was published so far almost exclusively refer to the concerns
of stakeholders on environmental issues, leaving out other issues related to CSR. That is why we intend to
analyze other CSR issues and not exclusively environmentals. Furthermore, it is of our interest to discover
accounting as a scientific discipline capable of covering an ever-widening spectrum of topics.
The leading question is: are management control systems capable of take place identifying stakeholders pressures and their degree of relevance to their correct management? To hypothesize an answer, we start from
the following theoretical framework, which we will analyze and combine in the development of this presentation:
• CSR as a general framework,
• the stakeholder theory proposed by Mitchell in 1997, which identifies and classifies stakeholders
pressures in an organization,
• levers of control theory developed by Simons (1994, 1995), to identify managers’ responses to stakeholder pressures, analyzing the different uses of management control systems.
This work is presented as an essay and a literatura review in the aformentioned theories to adress the possibilities they offer to answer the leading question
Downloads
References
Agle, B. R., Mitchell, R. K. y Sonnenfeld, J. A. 1999. Who matters to CEOs? an investiga-tion of stakeholder attributes and salience, corporate performance, and CEO values. Academy of Management Journal, 42 (5), 507-525.
Anthony, R. N. 1965. Planning and control systems: a framework for analysis. Graduate School of Business Administration. Harvard University. Boston, MA.
Arjaliès, D. y Mundy, J. 2013. The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24, 284-300.
Carroll, A. B. 1979. A three-dimensional conceptual model of corporate social perfor-mance. Academy of Management Review, 4, 497-505.
Chen, J., Dyball, M. C. y Harrison, G. 2020. Stakeholder salience and accountability mech-anisms in not-for-profit service delivery organizations. Financial Accounting & Management. 36, 50-72.
Clarkson, M. E. 1995. A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20 (1) 92-117.
Dahlsrud, A. 2008. How Corporate Social Responsibility is defined: an Analysis of 37 Def-initions. Corporate Social Responsibility and Environmental Management, 15, 1-13.
Donaldson, T. y Preston, L. E. 1995. The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20 (1), 65-91.
Durden, C. 2008. Towards a socially responsible management control system, Accounting, Auditing and Accountability Journal, 21 (5), 671-694.
Freeman, R. E. 1984. Strategic Management: A stakeholder approach. Boston, MA: Pit-man.
Friedman, M. 1962. Capitalism and Freedom. Chicago, IL: University of Chicago Press.
Frooman, J. 1999. Stakeholder influence strategies. The Academy of Management Re-view, 24 (2), 191-205.
Harvey, B. y Schaefer, A. 2001. Managing relationships with environmental stakeholders: A study of UK water and electricity utilities. Journal of Business Ethics, 30, 243-260.
Henriques, I. y Sadorsky, P. 1999. The relationship between environmental commitment and managerial perceptions of stakeholder importance. Academy of Management Journal, 42(1), 87-99.
Hillman, A. J. y Keim, G. D. 2001. Shareholder Value, Stakeholder Management, and So-cial Issues: What's the Bottom Line? Strategic Management Journal, 22 (2), 125-139.
Laguir, L., Laguir, I. y Tchemeni, E. 2019. Implementing CSR activities through manage-ment control systems: A formal and informal control perspective. Accounting, Auditing & Accountability Journal, 32 (2), 531-555.
Martyn, P., Sweeney, B., Curtis, E. 2016. Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework. Journal of Accounting and Organizational Change, 12 (3), 281-324.
Miras Rodríguez, M., Carrasco Gallego, A., Escobar Pérez, B. 2014. Responsabilidad social corporativa y rendimiento financiero: un metaanálisis. Revista española de finan-ciación y contabilidad, 43 (2), 193-215.
Mitchell, R. K., Agle, B. R. y Wood, D. J. 1997. Toward a theory of stakeholder identifica-tion and salience: Defining the principle of who and what really counts. Academy of Man-agement Review, 22 (4), 853-886.
Parent, M. M. y Deephouse, D. L. 2007. A Case Study of Stakeholder Identification and Prioritization by Managers. Journal of Business Ethics, 75, 1–23.
Rowley, T. J. 1997. Moving beyond dyadic ties: a network theory of stakeholder influ-ences. Academy of Management Review. 22 (4), 887-910.
Simons, R. 1994. How new top managers use control systems as levers of strategic re-newal. Strategic Management Journal, 15 (3), 169-189.
Simons, R. 1995. Levers of control: how managers use innovative control systems to drive strategic renewal. Boston: Harvard Business School.
Simons, R. 2000. Performance measurement and control systems for implementing strat-egies. Upper Saddle River: Prentice Hall.
Thijssens, T., Bollen, L. y Hassink, H. 2015. Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory. Journal of Business Ethics 132, 873-891.
Verbeke, A. y Tung, V. 2013. The Future of Stakeholder Management Theory: A Temporal Perspective. Journal of Business Ethics, 112, 529–543.
Wijethilake, C., Munir, R. y Appuhami, R. 2017. Strategic responses to institutional pres-sures for sustainability: The role of management control systems. Accounting, Auditing & Accountability Journal, 30 (8), 1677-1710.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Julia Edith Cristóbal
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The authors who publish in this journal agree to the following terms:
1. The authors retain copyright and guarantee to the journal the right to be the first to publish the work as well as licensed under a Creative Commons Attribution-NonCommercial 4.0 International license. CC BY-NC 4.0.
2. Authors may separately enter into additional agreements for non-exclusive distribution of the version of the work published in the journal (e.g., placing it in an institutional repository or publishing it in a book) with an acknowledgment of its initial publication in this journal.
3. Authors are allowed and encouraged to disseminate their work electronically (e.g., in institutional repositories or on their own website) before and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of published work.
