Enhancing the organisational commitment of public sector accounting staff through the pursuit of CSR objectives

Abstract

Purpose

This study aims to examine the interrelationship between the employee public service motivations (PSM), organisational corporate social responsibility (CSR) objectives and employee organisational commitment amongst accounts department staff in public service organisations.

Design/methodology/approach

Survey data is taken from tax accountants and accounts administration staff (n = 285) across seven South Korean state-owned enterprises involved in the provision of various public services (utilities, infrastructure, energy and housing). Structural equation modeling techniques are used to conduct mediation and moderated-mediation analysis.

Findings

Results show that both employee PSM and organisational CSR are significant in determining organisational commitment, especially where they result in value congruence. The authors also find that perceived levels of internal and external CSR are significant in moderating the impact of different dimensions of PSM.

Practical implications

As accounting in public service organisations faces growing professional and commercial demands to address stakeholder needs, the need for organisations to retain accounts staff with the necessary motivations is vital. The findings highlight the importance of value congruence in achieving long-term employee organisational commitment and the need for the CSR objectives of organisations to take account of both external and internal stakeholders.

Originality/value

Little research has examined the relationship between PSM and organisational commitment amongst accounting staff in the quasi-public/private state-owned enterprise sector. This despite the level of organisational (e.g. introduction of new public management approach) and professional change (e.g. regulatory changes) experienced over the past two decades and the importance of the sector in public service provision.

Citation

McCarthy, D., Alexander, P. and Jung, Y. (2022), "Enhancing the organisational commitment of public sector accounting staff through the pursuit of CSR objectives", Journal of Accounting & Organizational Change, Vol. 18 No. 2, pp. 304-324. https://doi.org/10.1108/JAOC-09-2020-0139