The joint effect of quality management and corporate social responsibility on financial performance

Abstract

This research aims to analyse the impact of quality management and corporate social responsibility on financial performance by taking into consideration the role of organizational learning and innovation as valuable intangible resources in the context of Tunisia's developing economy. A conceptual model was developed and tested in a sample of 106 Tunisian firms using Partial Least Square ? Structural Equation Modeling (PLS-SEM). The results showed that quality management and corporate social responsibility are connected directly and influence financial performance positively. In contrast to quality management, corporate social responsibility is also related to organizational learning and innovation positively. However, whereas innovation contributes to financial performance directly and positively, organizational learning does not.