International Journal of Accounting Research

The Corporate Social Responsibility of Family SMES

Ali Ahmadi^* Economics and Management, Sfax, Tunisia
^*Correspondence: Ali Ahmadi, Economics and Management, Sfax, Tunisia, Email:

Received: 07-Oct-2021 Published: 21-Oct-2021

Nowadays, business organizations play a decisive role in society, particularly within the field of globalisation within which the consequences square measure increased exponentially in several dimensions, not solely economic however additionally social and environmentally.

Example, behaviour like that of Union inorganic compound with the explosion of its mill in Bhopal, the failure of Enron, the scandal of Nestle's hopped-up milk of, the spills of Exxon port on the coast of the Pacific, or the Greek deity case of the balls seamed by youngsters from the assemblage countries. at the side of the late response of the many pharmaceutical firms with relation to the pandemic of AIDS in continent and therefore the double morality of alimentation chains and therefore the industry, voters have lost their confidence publically and personal establishments.

To differentiate family enterprises from non-family enterprises, it's necessary to means that a family enterprise is AN enterprise within which the family exercises the possession either of property or owing to the perform that it's in its government or managementSurvival is that the biggest challenge facing family SMEs forcing them to attain the flexibility to sustain longer. nonmoving in group action price social science (TCE) theory of the family firm and neutral theory, this paper validates AN integrative model for family SMEs' property survival.

The purpose of article is to research the result of tiny and Medium Enterprise (SME) family characteristics’ on their strategy through the idea of information of company social responsibility. supported the literature review show, the social network features a positive however low result on company social responsibility. The structure learning might be introduced so as to elucidate their strategy on the company social responsibility. The collected knowledge involved 141 corporations from family businesses and non- Tunisian family in 2012. The finding provides the contribution of the structure learning and therefore the development of information on the adoption of social responsibility strategy inside the closed corporation, despite the negative result that exercises the information of CSR strategy. Similarly, the findings show that the variable ideology features a negative result on information of the CSR. However, the social network affects completely the CSR developement information.

The authors found that family involvement in business completely impacts the property survival of family SMEs whereas company social responsibility partly mediates this relationship. aside from effective family involvement in business, active involvement in social causes enhances a firm's ability to survive longer.

Highlights

• In recent years, company Social Responsibility (CSR) has attracted a lot of interest in each the educational world and therefore the skilled.

• The objective of this analysis is to see whether or not there square measure variations in orientation towards CSR between family SMEs and non-familiar ones.

• The results indicate that family SMEs square measure additional socially accountable than no acquainted ones.

This study was conducted in a very geographic context and knowledge were collected from family-managed and controlled corporations. more analysis is required to generalize the findings to all or any varieties of family corporations within the international context. In AN Islamic society, family corporations have to be compelled to invest in social causes, human development, and environmental property through charity, sadaqat, and donations.