The Performance Implications of Fit among Environment, Strategy, Structure, Control System and Social Performance

Abstract

The paper examined concept of corporate performance. The paper seeks to examine the impactof corporate social performance on the relationship among business environment, strategy, organization,and control system and corporate performance. The paper is based on a synthesis ofthe existing literatures in strategic management and accounting filed. The paper finds that corporatesocial performance defined as stakeholder relationship become one important dimensionof the strategic behaviors that an organization can set to improve corporate performance. Thecontextual variables as discussed in strategic management and accounting domain will be contingentupon strategic behaviors, which are behaviors of members in an organization. Thepaper integrates the contextual variables including business environment, strategy, organizationstructure, and control system with corporate performance by using corporate social performanceas moderating variable by means of a recent literatures study from strategic managementand accounting field.