سیستم های کنترل مدیریت و مسئولیت اجتماعی شرکتی: دیدگاه های یک شرکت کوچک ژاپنی Management control systems and corporate social responsibility: perspectives from a Japanese small company

1. Introduction Increasingly, corporations are expected to be socially and environmentally responsible within their communities (Eweje, 2006). An increase in awareness and sensitivity toward social and environmental issues is exacerbating the situation, and demands from various stakeholders are pressuring corporations to do more for the society (Eweje and Sakaki, 2015; Dobele et al., 2014). Corporate social responsibility (CSR) is “a concept whereby companies integrate social and environmental concerns in their business operations and their interaction with stakeholders on a voluntary basis” (Commission of the European Communities, 2001, p. 6). This study views CSR as an essential element of an organization’s core business and not just as a strategy to gain legitimacy or manage reputation (Arjalie`s and Mundy, 2013). This approach advocates that CSR embeds socially and environmentally responsible actions throughout the organization to enhance long-term value (Arjalie`s and Mundy, 2013; Moon, 2007). CSR is an increasingly essential concept for largesized enterprises and small- and medium-sized enterprises (SMEs) (Tantalo et al., 2012; Arevalo and Aravind, 2011; Sweeney, 2007; Abreu et al., 2005; Longo et al., 2005). Attention to CSR has intensified since 2003 in Japan (Fukukawa and Teramoto, 2009). Many large Japanese corporations face CSR issues in their day-to-day work and have designated managers as heads of CSR units responsible for the development and implementation of CSR initiatives and practices (Eweje and Sakaki, 2015). SMEs[1] in Japan have also integrated CSR as a core component of business. Haron et al. (2015) indicate that SMEs value integrity, ethics and social responsibility highly. Successful SMEs continue to uphold the ethical principle of always prioritizing the needs of the customer. SMEs in Japan also emphasize the preservation of traditional culture, contribution to society and value expert advice on ways to improve business (Haron et al., 2015). The purpose of this study is to explore how management control systems (MCSs) can support the translation of CSR into CSR actions using a case study of a SME in Japan. The case is based on an interview with a CEO of a Japanese Sake brewery. This paper contributes to the discussion on CSR and MCSs in Japan and how CSR activities are integrated into SMEs through MCSs. CSR has become part of daily business in Japanese SMEs; however, the role of MCSs in the implementation of CSR activities in SMEs in Japan has not been clarified. Thus, this study is timely.