International Journal of Accounting and Management Sciences (IJAMS)
July 2022
DOI https://www.doi.org/10.56830/IJAMS07202205
Authors
Ahlam Ibrahim Al-Ehtawi
Ahmed Mohamed Arbab
Abstract
Creating Shared Value (CSV) has been presented by Porter and Kramer to get rid
of capitalism idea, as tool to vanquish the perception that business profit at the
expense of society. This research aim is to study the reality of value sharing in small
and medium enterprises in the Kingdom of Bahrain, which is measured through its
three levels, (level 1- reconceiving product and markets, level 2- redefining
productivity in the value chain, level 3- enabling cluster development.), as well as
determining the reality of achieving each of the three levels in the SMEs in the
Kingdom of Bahrain. This research contains five parts, introduction, literature
review, research methodology, data analysis & presentation, and discussion &
conclusion. A questionnaire distributed to 233 managers and owners of the SME’s
which they were working under the umbrella of the business incubators and
registered at the Ministry of Trade and Tourism in the Kingdom of Bahrain.
Keywords: Creating Shared value (CSV), Social Responsibility (SR), Business
Results (BR), Corporate Social Responsibility (CSR) Small and Medium
Enterprises (SMEs), Kingdom of Bahrain