The role of management accounting on the relationship between corporate social responsibility and performance in SMEs

Ahmad, Kamilah and Mohamed Zabri, Shafie (2024) The role of management accounting on the relationship between corporate social responsibility and performance in SMEs. MEASURING BUSINESS EXCELLENCE, 28 (1). pp. 122-136. ISSN 1368-3047

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Abstract

Purpose – This study aims to explore corporate social responsibility (CSR) implementation in small and medium-sized enterprises (SMEs) and examines the role of management accounting practices (MAPs) in the relationship between CSR and performance in SMEs. Design/methodology/approach – A questionnaire survey was conducted among 1,000 SMEs in the southern region of Malaysia, and 203 valid replies were received. Findings – The results indicate that most SMEs are informed about their social responsibilities across several CSR dimensions. There is evidence that supports the significant direct relationship between CSR and firm performance, and MAPs significantly and indirectly contribute to the effect of CSR on firm performance. Originality/value – The findings contribute to an understanding of how the integration of CSR and MAPs can amplify the effect of CSR implementation on performance in SMEs. The finding may be useful for the relevant policymakers to increase socially responsible activities among SMEs to spur further growth for SMEs and society. SMEs may acknowledge MAPs as a significant intermediary in making CSR activities financially and operationally feasible.

Item Type:	Article
Uncontrolled Keywords:	Corporate social responsibility, Firm performance, Management accounting practices, Sustainability, SMEs, Developing country
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Technology Management and Business > FPTP
Depositing User:	Mr. Mohamad Zulkhibri Rahmad
Date Deposited:	29 May 2024 02:21
Last Modified:	29 May 2024 02:21
URI:	http://eprints.uthm.edu.my/id/eprint/11008

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