An Internal Control System that Includes Corporate Social Responsibility for Social Sustainability in the New Era

CCUR > College of Business > Department of Accounting & Graduate Institute of Accounting > periodical articles > Item 987654321/41829

Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/41829

Title:	An Internal Control System that Includes Corporate Social Responsibility for Social Sustainability in the New Era
Authors:	Liu, JY (Liu, Jau-Yang)
Contributors:	會計學系暨研究所
Keywords:	SUPPLY CHAIN MANAGEMENT BALANCED SCORECARD PERFORMANCE-MEASUREMENT FINANCIAL PERFORMANCE ACCOUNTING INDUSTRY BUSINESS DISCLOSURE PERSPECTIVE EFFICIENCY FIRMS
Date:	2018-10
Issue Date:	2019-01-16 14:16:16 (UTC+8)
Abstract:	Although the importance of corporate social responsibility has received more attention over the years, the goal of social sustainability has still not been achieved. The main reason is that companies seeking to implement social sustainability, have failed to incorporate the concept of corporate social responsibility into their corporate internal control objectives. Furthermore, studying the interactive relationship between corporate social responsibility and internal control and ensuring the consistency of corporate strategy and internal control objectives are done to help promote the sustainable development of enterprises. In order to promote social sustainability and improve management decision-making gaps, therefore, the purpose of this paper is to develop a new hybrid multi-attribute decision model to assess the impact of corporate social responsibility for the implementation of internal control that includes corporate social responsibility. The empirical results show that a social responsibility-oriented internal control system may be a better strategy than maintaining the original internal control objectives. In addition, by adjusting the internal control system to jointly promote the sustainable development goals of the company and ensure the consistency of corporate strategy and internal control objectives, the company can be truly guided to implement the social responsibility management objectives. Finally, the social sustainable development goals can be truly realized, and the interests of all stakeholders in the enterprise can be truly satisfied.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] periodical articles

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	302	View/Open

View Licence

Loading...