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首页> 外文期刊>International Journal of Accounting Research >The Corporate Social Responsibility of Family SMES: An Exploratory StudyBased on the Development of Knowledge
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The Corporate Social Responsibility of Family SMES: An Exploratory StudyBased on the Development of Knowledge

机译：家庭中小企业的企业社会责任：基于知识发展的探索性研究

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The purpose of article is to nvestigate the effect of Small and Medium Enterprise (SME) family characteristics’ on their strategy through the concept of knowledge of corporate social responsibility. Based on the literature review show, the social network has a positive but low effect on corporate social responsibility. The organizational learning could be introduced in order to explain their strategy on the corporate social responsibility. The collected data concerned 141 firms from family businesses and non-Tunisian family in 2012. The finding provides the contribution of the organizational learning and the development of knowledge on the adoption of social responsibility strategy within the family business, despite the negative effect which exercises the knowledge of CSR strategy. Similarly, the findings show that the variable conservatism has a negative effect on knowledge of the CSR. However, the social network affects positively the CSR developement knowledge.
机译：本文的目的是通过企业社会责任知识的概念研究中小企业家族特征对其战略的影响。根据文献综述显示，社交网络对企业的社会责任具有积极的影响，但影响很小。可以引入组织学习，以解释其关于企业社会责任的策略。收集的数据涉及2012年来自家族企业和非突尼斯家族的141家公司。该发现为家族企业内部采用社会责任战略提供了组织学习和知识发展的贡献，尽管这种负面影响对企业产生了负面影响。企业社会责任战略知识。同样，研究结果表明，可变的保守主义对CSR的知识有负面影响。然而，社交网络对企业社会责任发展知识产生积极影响。

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