Purpose – 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, organization, and control system and corporate performance.
Design/methodology/approach – The paper is based on a synthesis of the existing literatures in
strategic management and accounting filed.
Findings – The paper finds that corporate social performance defined as stakeholder relationship
become one important dimension of the strategic behaviors that an organization can set to
improve corporate performance.
Research implication – the contextual variables as discussed in strategic management and
accounting domain will be contingent upon strategic behaviors, which are behaviors of members
in an organization.
Originality/value – The paper integrates the contextual variables including business
environment, strategy, organization structure, and control system with corporate performance by
using corporate social performance as moderating variable by means of a recent literatures study
from strategic management and accounting field.
Keywords Contextual variable, strategic behavior, corporate social performance, corporate
performanc
