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CSR 활동과 조직성과 간의 관계에서 MCS 이용의 역할：탐색적 연구
Author
이병석, 이상완, 이다솜
Journal Title
회계와 정책연구
Publication Year
2016
Topics
Summary
This study aimed to identify the relationship between CSR activities, MCS utilization, and organizational performance. The results showed that CSR activities did not directly affect organizational performance, but ethical responsibility-oriented CSR strategies influenced the interactive use of MCS, while strategies for strengthening stakeholder relationships affected the diagnostic use of MCS.
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