PurposeThis study aims to explore the extent to which companies rely on sustainability management control systems (SMCS) to translate corporate social responsibility (CSR) into superior performance building upon the premise of the natural resource orchestration perspective.Design/methodology/approachData were collected based on a survey data set from 118 Chief Financial Officers of publicly listed companies in Iran. The theoretical model was tested using partial least squares structural equation modeling (PLS-SEM, SmartPLS 3.0) as a method that enjoys minimum demands concerning normality assumptions and sample size.FindingsThe findings support the full mediation effect of SMCS on the relationship between CSR and organizational performance. This implies that CSR affects performance only through the mediating role of SMCS.Practical implicationsThe central premise in the proposed theoretical framework is that the utilization of proper management control mechanisms (i.e. SMCS) can help the organization to better synchronize, measure and manage – i.e. “orchestrate” – the social, environmental and economic impacts, and this, in turn, leads to improved organizational performance.Originality/valueTo the best of the authors’ knowledge, this is the first study of its kind, building on a unique synthesis of the agency cost perspective and resource orchestration theory, to introduce the “natural resource orchestration” approach for examining the intervening role of SMCS between CSR and organizational performance.

This study draws on Simons' levers of control model to explore how companies rely on the balanced use of diagnostic and interactive performance measurement systems (PMS) to translate corporate social responsibility (CSR) into superior performance. Data were collected based on a survey data set from 98 CFOs of public listed companies in Iran. The theoretical model was tested using partial least squares structural equation modeling (PLS-SEM, SmartPLS 3.0), which enjoys minimum demands concerning normality assumptions and sample size. The findings show that CSR is positively associated with PMS and organizational performance. Moreover, CSR is indirectly related to organizational performance through the mediating effect of PMS. This study extends the previous literature by simultaneously incorporating resource orchestration theory in the management accounting and CSR settings. The findings provide further insights into the issue of how adopting proper management control mechanisms (e.g., balanced use of PMS) can support organizations in orchestrating the social, environmental, and economic impacts more effectively.

The present study aims to investigate the role of organizational culture mediator in the effect of knowledge management on empowerment and organizational entrepreneurship in sport organizations’ employees. Statistics population includes all employees of Esfahan’s sport boards that was selected 234 people according to Kerjcie and Morgan table as sample; but for insuring the results of data analyzing and suitable popularization, 300 questionnaires were distributed and collected 274 acceptable questionnaire. The instruments used to collect the data include Lawson (knowledge management standard questionnaire; Spritzer organizational entrepreneurship standard questionnaire; Rezaie empowerment standard questionnaire; and Robbins organizational culture standard questionnaire. Results of the study revealed that knowledge management has positive significant effects on empowerment (0.39), organizational culture (0.78), and organizational entrepreneurship (0.18) in employees of Esfahan’s sport boards. Also in the indirect way, knowledge management variable on employee’s empowerment according to organizational culture mediator with 0.50 coefficient, and knowledge management variable on organizational entrepreneurship according to organizational culture mediator with 0.73 coefficient has positive significant effects. Keywords Knowledge Management, Organizational Culture, Organizational Entrepreneurship, Empowerment, Sport Organizations Employees.