The Performance Implications of Fit among Environment, Strategy, Structure, Control Sys tem and Social Performance

Abstract

The paper examined concept of corporate performance.  The paper seeks to examine the impact 
of corporate social performance on the relationship among business environment, strategy, or
ganization, and control system and corporate performance. The paper is based on a synthesis of 
the existing literatures in strategic management and accounting filed.  The paper finds that cor
porate social performance defined as stakeholder relationship become one important dimension 
of the strategic behaviors that an organization can set to improve corporate performance.   The 
contextual variables as discussed in strategic management and accounting domain will be con
tingent upon strategic behaviors, which are behaviors of members in an organization.   The 
paper integrates the contextual variables including business environment, strategy, organization 
structure, and control system with corporate performance by using corporate social perform
ance as moderating variable by means of a recent literatures study from strategic management 
and accounting field.