Ideology and the Balanced Scorecard: An Empirical Exploration of the Tension Between Shareholder Value Maximization and Corporate Social Responsibility
In a society where the ideology of shareholder value maximization (SVM) prevails, how do evaluators make appraisal and bonus decisions when corporate social responsibility (CSR) measures and financial measures in the balanced scorecard (BSC) point in different directions? To explore this question, w...
Authors: | ; ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
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Published: |
Springer Science + Business Media B. V
2017
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In: |
Journal of business ethics
Year: 2017, Volume: 142, Issue: 4, Pages: 769-789 |
Further subjects: | B
Corporate social responsibility
B PRESOR B Ideology B Shareholder value maximization B Shareholder primacy norm B Balanced scorecard |
Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
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520 | |a In a society where the ideology of shareholder value maximization (SVM) prevails, how do evaluators make appraisal and bonus decisions when corporate social responsibility (CSR) measures and financial measures in the balanced scorecard (BSC) point in different directions? To explore this question, we conducted two studies to develop and test a conceptual framework. Participants were asked to evaluate the performance of two managers, using a case we wrote about a commercial bank. We found that (1) evaluators are more willing to drop CSR performance measures than financial measures from the evaluations; (2) perceived CSR relevance is influenced by where evaluators stand in regard to CSR (“stakeholder view” in the “Perceptions of the Role of Ethics and Social Responsibility” or PRESOR scale) and also by where evaluators believe shareholders stand (shareholder support); and (3) there is a financial bias in appraisal and bonus decisions when CSR measures are used in the BSC, consistent with SVM ideology. We conclude by discussing the implications of the influence of SVM ideology on the use of CSR measures in terms of business research, practice, and education. | ||
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STA | 0 | 0 | |a Balanced scorecard,Corporate social responsibility |
STB | 0 | 0 | |a Responsabilité sociale de l'entreprise,Tableau de bord prospectif |
STC | 0 | 0 | |a Balanced Scorecard,Cuadro de mando integral,Cuadro de mando integral,Responsabilidad social de la empresa |
STD | 0 | 0 | |a Corporate social responsibility,Responsabilità sociale d'impresa,Responsabilità sociale d'impresa,Scheda di valutazione bilanciata,Balanced scorecard,Balanced scorecard |
STF | 0 | 0 | |a 企業社會責任,平衡计分卡 |
STG | 0 | 0 | |a Balanced Scorecard,Responsabilidade social da empresa |
STH | 0 | 0 | |a Корпоративная социальная ответственность,Сбалансированная система показателей |
STI | 0 | 0 | |a Balanced scorecard,Ισοσταθμισμένη κάρτα αξιολόγησης,Εταιρική κοινωνική ευθύνη,Corporate social responsibility |
SYE | 0 | 0 | |a Corporate social responsibility,Corporate citizenship,Corporate environment responsibility,Corporate environmental responsibility,Corporate responsibility,Corporate sustainability management,Corporate volunteering,CSR (Corporate social responsibility),Environmental social governance,ESG,Gesellschaftliche Unternehmensverantwortung,Gesellschaftliche Verantwortung von Unternehmen,Gesellschaftliches Engagement von Unternehmen,Nachhaltigkeitsmanagement,Soziale Verantwortung von Unternehmen,Soziales Engagement von Unternehmen,Unternehmensverantwortung,Unternehmerische Sozialverantwortung,CSR,Corporate Citizenship,Unternehmerische Gesellschaftsverantwortung,Unternehmerische Sozialverantwortung,Unternehmen |