P3 Social Responsible Management Control System Toward Sustainable Performance (Asia PAcific Manajement Accounting Conference)

Socially Responsible Management Control toward
Sustainable Corporate Performance1

Hasan Fauzi
Indonesian Center for Social and Environmental Accounting Research and Development (ICSEARD)
Accounting Department
Faculty of Economics and Business, Sebelas Maret University

1

th

Presented as a speaker in the plenary session of Asia Pacific Management Accounting Conference, Bali 26-29
October2015

1

Summary
In the current highly competitive situation, as the impact of global crisis, any corporation is
demanded to have competitive advantage both in the levels of domestic and
international. Sustainable corporate performance is highly required to cope with the

competition. For that purpose, term corporate performance measure needs to be redefined to
integrate CSR issue and profitability aspect into the performance measure including the three
aspects: financial, social, and environment. The three measures if well integrated will be
sustainable corporate performance.


          
              
           






                
             
            

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
            
               


            


2


            

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              


            
            


            
            

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              
            

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            

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
             
             


           




3

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

             


             
            


   
             




               
  

          
             

                 

               







4








             
 
          
          










           

 
            





             


5


           

           


 

 
















 

































Adapted from Simons (2000)
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
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


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

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
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

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


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

 
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


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

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


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

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



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 








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
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