Purpose This paper aims to investigate the extent to which the management control systems (MCS) adoption in corporate social responsibility (CSR) integration into business strategy has an impact on companies’ performance. Design/methodology/approach Using a sample of 435 Indonesian manufacturing companies, partial least squares structural equation modelling was used to investigate the impact of CSR strategic integration on companies’ performance based on the contingency and stakeholder theories. Findings The findings reveal CSR strategic integration has a positive and significant impact on companies’ performance, including employee, operating and financial performance and the company size can positively moderate the impact of this integration on both its operating and financial performance. Practical implications The findings can encourage managers to adopt MCS by undertaking CSR at the strategic level, resulting in superior performance, both socially and financially. Social implications Employee performance and operating performance can significantly mediate the effect of strategic integration on financial performance. Originality/value The paper suggests that adopting MCS through CSR strategic integration could improve company performance socially and financially. This is the very first study on this issue from an Indonesian perspective.

Purpose – Perceived differences in the composition of goods and services forms the basis of a significant degree of analysis of the firm internationalisation process. In particular, product inseparability is highlighted as a distinguishing feature of service offerings and purports to explain the different approaches to internationalisation strategy adopted by service firms. The research, however, proposes that the division of goods and services into distinct products is outmoded. Rather, it is important to understand the extent of service components that embody, or are embedded in, a product offering. The authors argue that this “service embeddedness” influences the process by which a firm internationalises. The paper aims to discuss these issues. Design/methodology/approach – Based on ten case studies of Australian international firms, this paper examines the impact of service embeddedness on a firm’s internationalisation process. Findings – The research underlines that firms approach internationalisation with a view of ensuring that the various activities that combine to form their product offering are available to their international clients. Research limitations/implications – From an academic perspective, a dichotomous approach to products (good or service) underestimates the role that embedded services have on a firm’s internationalisation process. The research, therefore, has implications for researchers and practitioners as it highlights the importance of delivering products internationally that comprise of both good and embedded service components. Originality/value – The research develops a deeper understanding of the extent and nature of separability within individual product categories from international production and operations perspectives.

Elite capture is a major barrier to citizen engagement in local governance processes in many developing countries. Data from six case studies of development initiatives in Bangladesh show that, in spite of attempts by aid donors and others to ensure citizen participation, programmes are dominated by a nexus of local elites including MPs and bureaucrats. Local stakeholders do not understand the value that direct citizen participation can bring, and citizens are unaware of their rights and wary of challenging elites. Monitoring of requirements for citizen participation is weak, and the management of some programmes deters participation. Representatives are sometimes selected by elites and legal frameworks are not sufficiently strong or enforced consistently. We conclude that a range of additional and effectively implemented policy measures are required to reduce the extent and effects of elite capture in developing countries.

As a condition of receiving foreign aid, developing country governments have actively tried to achieve pro-people development through community participation in local-level development projects. Based on a case study of Bangladesh, this article analyses the impact of community participation on the various governance-related issues such as accountability, transparency, responsiveness and predictability during the implementation of such projects. The empirical findings reveal that efforts to achieve such objectives have mostly been futile, leaving community participation in the local governance process as an inchoate and piecemeal affair. Political manipulation, clientelism and inadequate governance structure and processes have been the key stumbling blocks contributing to such failures. This study provides important insights into governance at the local level, implying that greater awareness and participation are needed to formulate and implement effective community-based local governance in developing countries such as Bangladesh.