国际会计研究杂志

抽象的

The Corporate Social Responsibility of Family SMES: An Exploratory StudyBased on the Development of Knowledge

Ali Ahmadi, Mohamed Soufeljil, Zouhayer Mighri and Mounir Balloumi

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.