This study draws on Simons' levers of control model to explore how companies rely on the balanced use of diagnostic and interactive performance measurement systems (PMS) to translate corporate social responsibility (CSR) into superior performance. Data were collected based on a survey data set from 98 CFOs of public listed companies in Iran. The theoretical model was tested using partial least squares structural equation modeling (PLS-SEM, SmartPLS 3.0), which enjoys minimum demands concerning normality assumptions and sample size. The findings show that CSR is positively associated with PMS and organizational performance. Moreover, CSR is indirectly related to organizational performance through the mediating effect of PMS. This study extends the previous literature by simultaneously incorporating resource orchestration theory in the management accounting and CSR settings. The findings provide further insights into the issue of how adopting proper management control mechanisms (e.g., balanced use of PMS) can support organizations in orchestrating the social, environmental, and economic impacts more effectively.

中文翻译：

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伊朗的企业社会责任和绩效衡量系统：控制视角的杠杆

本研究利用 Simons 的控制杠杆模型来探索公司如何依靠诊断和交互式绩效测量系统 (PMS) 的平衡使用将企业社会责任 (CSR) 转化为卓越绩效。数据是根据来自伊朗上市公司 98 位首席财务官的调查数据集收集的。使用偏最小二乘结构方程模型（PLS-SEM、SmartPLS 3.0）对理论模型进行了测试，该模型在正态性假设和样本量方面具有最低要求。研究结果表明，企业社会责任与 PMS 和组织绩效呈正相关。此外，CSR通过PMS的中介作用与组织绩效间接相关。本研究通过将资源编排理论同时纳入管理会计和企业社会责任设置来扩展以前的文献。调查结果进一步深入探讨了采用适当的管理控制机制（例如，平衡使用 PMS）如何支持组织更有效地协调社会、环境和经济影响的问题。