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

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Socially Responsible Management Control toward

Sustainable Corporate Performance

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Hasan Fauzi

Indonesian Center for Social and Environmental Accounting Research and Development (ICSEARD) Accounting Department

Faculty of Economics and Business, Sebelas Maret University

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2 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 performanceis 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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

             

               





            



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

           



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              





            

            



            

            



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              

            



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            



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

             

             





           





4

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



             





             

             





           

             









               

               

          

             



                 



               













5













              

    

          

            





















           



 

            





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



             



6

Adapted from Simons (2000)