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Keywords: Management control systems
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Journal Articles
Journal Articles
Journal Articles
Journal Articles
Corporate Governance (2022) 22 (4): 633–652.
Published: 15 December 2020
...Fereshteh Mahmoudian; Jamal A. Nazari; Irene M. Herremans Purpose Drawing on the natural resource-based view and the literature on management control systems as a package, this study aims to investigate organizations’ sustainability control systems designed to achieve the interrelated...
Journal Articles
Journal Articles
Corporate Governance (2021) 21 (3): 397–409.
Published: 09 December 2020
... rights only Integrated reporting Integrated thinking Management control systems Formal control systems Informal control systems Since 2003, many Japanese companies have engaged in corporate social responsibility (CSR) and sustainability activities and released CSR and sustainability...
Journal Articles
Corporate Governance (2018) 18 (1): 68–80.
Published: 04 January 2018
...Masahiro Hosoda 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...

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