Corporate social responsibility and performance measurement systems in Iran: a levers of control perspective

Kaveh Asiaei, Neale G. O'Connor, Majid Moghaddam, Nick Bontis, Jasvinder Sidhu

Research output: Contribution to journalArticleResearchpeer-review

4 Citations (Scopus)


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.

Original languageEnglish
Pages (from-to)574-588
Number of pages15
JournalCorporate Social Responsibility and Environmental Management
Issue number2
Publication statusPublished - Mar 2023


  • corporate performance
  • corporate social responsibility
  • performance measurement systems
  • Simons' levers of control

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