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CSR and Performance of Family Businesses: A Systematic Review
Australasian Accounting, Business and Finance Journal ( IF 1.6 ) Pub Date : 2020-07-01 , DOI: 10.14453/aabfj.v14i3.6
Pintian Lv , Yonggiang Li , Debi Mitra

There have been numerous studies on the relationship between CSR and performance of family businesses. However, academia have yet to come to a consensus regarding the sign and size of the relationship. Neither was there any consistent evidence on the boundary conditions for the relationship between CSR and performance in family businesses. Based on a review of Agency Theory, Stakeholder Theory, Stewardship Theory, Utilitarian Theory and Social Emotional Wealth Theory, this paper addresses the aforementioned research gap based on a systematic review. The study synthesised the literature on performance which is measured in three aspects by the existing literature, namely financial performance, social performance, and innovation. Moreover, the study assessed the empirical literature on the relationship between CSR and the aforementioned three performance measures. The study contributes to the literature by establishing the conceptual foundation for future empirical research.

中文翻译:

企业社会责任与家族企业绩效:系统评价

关于企业社会责任与家族企业绩效之间关系的研究很多。但是,学术界尚未就这种关系的迹象和规模达成共识。关于企业社会责任与家族企业绩效之间关系的边界条件,也没有任何一致的证据。在对代理理论,利益相关者理论,管理理论,功利主义理论和社会情感财富理论进行综述的基础上,本文对上述研究空白进行了系统综述。该研究综合了有关绩效的文献,现有文献从三个方面对它们进行了衡量,即财务绩效,社会绩效和创新。而且,该研究评估了关于企业社会责任与上述三个绩效指标之间关系的经验文献。通过为未来的实证研究建立概念基础,该研究为文献做出了贡献。
更新日期:2020-07-01
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