JISAR

Journal of Information Systems Applied Research

Volume 7

V7 N3 Pages 43-55

August 2014


Performance and Corporate Social Responsibility in the Information Technology Industry


Adrian Cowan
St. Mary's University
San Antonio, TX 78228, USA

Monica Parzinger
St. Mary's University
San Antonio, TX 78228, USA

O. Jim Welch
St. Mary's University
San Antonio, TX 78228, USA

Sandra Welch
University of Texas at San Antonio
San Antonio, TX 78249, USA

Abstract: There are trade-offs between short-term and long-term effects of spending decisions. This is certainly the case when considering the implementation of Corporate Social Responsibility measures. The purpose of our research is to explore the relationships among corporate social responsibility (CSR) and financial success measures in the Information Technology and Telecommunications industry. More specifically, we examine the relationships between employee relations, an aspect of social responsibility, and accounting measures of efficiency and profitability. In addition, we investigate the relationship of these CSR aspects with Tobin’s Q, a measure of market success. Our findings suggest that positive relationships exist between employee relations and accounting and market measures of success. However, we find no evidence that a negative relationship exists between poor employee relations and our success measures.

Keywords: accounting measures, corporate social responsibility, employee relations, Tobin's Q

Download this article: JISAR - V7 N3 Page 43.pdf


Recommended Citation: Cowan, A., Parzinger, M., Welch, O., Welch, S. (2014). Performance and Corporate Social Responsibility in the Information Technology Industry. Journal of Information Systems Applied Research, 7(3) pp 43-55. http://jisar.org/2014-7/ ISSN: 1946-1836. (A preliminary version appears in The Proceedings of CONISAR 2013)