16.04.18 09:16

“Understanding the behavioral gap: Insights into CSR intentions of German firms as an antecedent of effective management control systems” auf dem Business and Society Seminar 2018 angenommen

Das von Madeleine Feder und Barbara E. Weißenberger verfasste Papier " Understanding the behavioral gap: Insights into CSR intentions of German firms as an antecedent of effective management control systems" ist aufdem Business and Society Seminar 2018 zur Präsentation angenommen.

Abstract:

Within their day-to-day decision-making, managers face various trade-off situations when engaging in CSR-related activities that might result in a gap of executed behavior that is not in line with corporate strategic objectives. This paper examines (top level) managers’ intentions to engage in CSR-related activities as they determine the extent of such potential management control problems that can be addressed through an appropriately designed management control system (MCS). According to the theory of planned behavior, intention is determined by three psychological constructs, namely attitude, subjective norm, and perceived behavioral control. We conduct two studies to examine the effect of the theory’s constructs on corporate CSR-related activities among German firms. (Top level) managers participated in our study by completing an online questionnaire. Our results show that attitude towards CSR-related activities has a strong impact on intentions to engage in certain activities. Furthermore, perceived behavioral control also influences (top level) managers’ intentions to engage in CSR-related activities. However, the influence of subjective norm is not supported. Our findings are relevant for the design of effective MCSs that set an important basis for long-term behavior, which is in line with corporate CSR-related goals. Furthermore, our findings are relevant to governmental agencies, which seek to support the integration of CSR into corporate (core business) activities.

Verantwortlich für den Inhalt: E-Mail sendenProf. Dr. Barbara E. Weißenberger