- Researcher on management control system, accounting, eco-control system, proactive control system, corporate social responsibilityedit
Research Interests:
Research Interests:
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An eco-control system is the integration of a management control system and environmental strategy to ensure that organizations can control their environmental strategy, which concerns environmental issues. The importance of an... more
An eco-control system is the integration of a management control system and environmental strategy to ensure that organizations can control their environmental strategy, which concerns environmental issues. The importance of an eco-control system has long been recognized by academics as significant for organizations to deal with environmental activities. This paper intends to review the literature of eco-control systems and their aspects, which include a budget system, an intensive system, and a performance measurement system, the role of an eco-control system for influencing environmental strategies, and their procedures. This study uses the content analysis method to review seven selected studies. The results show the critical role of an eco-control system in supporting an organization's implementation of its environmental strategies and increasing their environmental and economic performance. Copyright © 2020, Ahmad Yahia Mustafa Alastal et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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The concern about the corporate social responsibility activities which the organizations provide to their society and stakeholders increased as one reason for living in the era of globalization (Chapple & Moon, 2005). The study attempts... more
The concern about the corporate social responsibility
activities which the organizations provide to their society and
stakeholders increased as one reason for living in the era of
globalization (Chapple & Moon, 2005). The study attempts to
provide empirical evidence on the influence of the 2008 financial
crisis on the disclosure about CSR among local banks in the
United Arab Emirates. It also attempts to investigate the extent of
CSR disclosure on these banks. For that reason, the study
examined the annual reports of the local banks which work in the
UAE in three different years. These years are 2007, 2009 and
2011. Additionally, this paper investigated the factors which
influence the extent of CSR disclosure, namely; the number of
the board of directors, the size of the bank, leverage ratio and
profit of the bank (profitability ratio). Moreover, the study
formulated four null hypothesis based on two theories namely
stakeholder theory and legitimacy theory. The findings reveal
that, the extent of CSR disclosure increased after the financial
crisis. In terms of the factors which influence the extent of CSR
disclosure. On the other hand, the multiple regression analysis
indicates that the size of the bank, the board of directors and
profit of the bank are positively associated with the CSR
disclosure, while for the leverage ratio negatively associate with
CSR disclosure.
activities which the organizations provide to their society and
stakeholders increased as one reason for living in the era of
globalization (Chapple & Moon, 2005). The study attempts to
provide empirical evidence on the influence of the 2008 financial
crisis on the disclosure about CSR among local banks in the
United Arab Emirates. It also attempts to investigate the extent of
CSR disclosure on these banks. For that reason, the study
examined the annual reports of the local banks which work in the
UAE in three different years. These years are 2007, 2009 and
2011. Additionally, this paper investigated the factors which
influence the extent of CSR disclosure, namely; the number of
the board of directors, the size of the bank, leverage ratio and
profit of the bank (profitability ratio). Moreover, the study
formulated four null hypothesis based on two theories namely
stakeholder theory and legitimacy theory. The findings reveal
that, the extent of CSR disclosure increased after the financial
crisis. In terms of the factors which influence the extent of CSR
disclosure. On the other hand, the multiple regression analysis
indicates that the size of the bank, the board of directors and
profit of the bank are positively associated with the CSR
disclosure, while for the leverage ratio negatively associate with
CSR disclosure.