Influence of National Culture in Companies with Different Ownership on Employees’ CSR Perception in a Developing Country: The Case of Serbia

Radovanović, Goran; Miletić, Ljiljana; Karović, Samed M.; Mijatović, Marijana Dukić; Bubulj, Milan

doi:10.3390/su14042226

Cited by 4 publications

(4 citation statements)

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“…Previous findings regarding the employees' perceptions of CSR employees in the specific context of Serbia, as a developing post-socialist country, were related to values, but of the national culture. The research results indicated dependence of CSR perception on national culture perception among the employees in the public sector, but not the private companies [23]. Regardless, employees' perceptions of CSR in the context of their individual are still limited.…”

Section: Discussionmentioning

confidence: 82%

“…Employees' perceptions of CSR were mostly researched in the context of their effects on organizational internal outcomes, such as employees' performances and employees' corporate identification, as well as with employees' perception of quality of work life and their work motivation patterns [22]. Although the perceptions of employees were previously researched in terms of the national culture [23], this research is limited in terms of relations with employees' individual values. In this regard, this research focuses on differences in perceptions of socially responsible behavior based on differences in individual values of employees in hotels in Kopaonik, a well-known winter tourism destination and declared national park in the country, which raises expectations of corporate social responsibility in such an environment.…”

Section: Introductionmentioning

confidence: 99%

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Tourism Stakeholder Perspectives on Corporate Social Responsibility in Serbia: The Perception of Hotel Employees

et al. 2023

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Individual values shaped in the early years of each individual might be reflected in the perception of the business environment. Therefore, this research explored whether there are significant differences in employees’ perceptions of the established dimensions of corporate social responsibility (CSR), namely philanthropic, legal, economic and ethical, based on differences in the importance of individual values (IV). The research results show that each of the CSR dimensions differs according to the respondents’ IVs. More precisely, there are significant differences in the respondents’ perceptions of the philanthropic dimension of CSR based on differences in the evaluation of sense of belonging, warm relationships, being well respected, fun and enjoyment of life, security, self-respect and sense of accomplishment. Differences in perceptions of the legal dimension of CSR exist only in the case of differences in the evaluation of self-respect. The research results also show that there are significant differences in perceptions of the economic dimension of CSR, based on differences in the evaluation of sense of belonging, warm relationships, fun and enjoyment in life, security, self-respect and sense of accomplishment. Finally, significant differences in the perception of the ethical dimension of CSR exist in the case of differences in sense of belonging, excitement, warm relationships, being well respected, fun and enjoyment of life, security, self-respect and sense of accomplishment. The results could provide the basis of information on how IVs can motivate employees to understand and participate in the proactive management of CSR activities in sensitive environments, such as national parks or other protected areas that become a central meeting place for tourists and employees.

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Section: Discussionmentioning

confidence: 82%

Section: Introductionmentioning

confidence: 99%

Tourism Stakeholder Perspectives on Corporate Social Responsibility in Serbia: The Perception of Hotel Employees

et al. 2023

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“…The existing literature reveals a range of alternative approaches examining the individual values' impact on behavior. Numerous perspectives regarding content and methodology are available to define values and their significance for behavior (Schwartz, 2012;Hofstede, 2011;Radovanović et al, 2022). This study widely embraced and acknowledged Schwartz's basic human values theory, which proposes that personal values can be understood as significant life objectives that function as guiding principles in an individual's life (Schwartz, 2012).…”

Section: Personal Valuesmentioning

confidence: 99%

Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia

Hauptman,

Hlastec

2023

Problems and Perspectives in Management

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The OECD has called for a stronger and more dynamic sustainable tax-paying culture that countries must cultivate and a more robust ethical profile for individual taxpayers. The individual tax culture might vary in the significance attributed to values influencing taxpayers’ perceptions toward taxation. As the hierarchy of values can be influenced through manipulation, policymakers can leverage knowledge of the relationship between higher-order personal values and individual tax culture to enhance tax revenue collection. This study aims to measure the relationship between Schwartz’s higher-order personal values and taxpayers’ culture, assessed through attitudes toward tax evasion, tax compliance, and the tax system. A survey was administered to the Slovene taxpayers (69 accountants and 130 non-accountants). The assumption was that the personal values system of accountants ought to underpin their ethical tax decision-making because of the professional accountants’ ethical codes. As professional accountants play a crucial role in maintaining stability for businesses, they hold a significant position in ensuring the effective operation of taxation systems. Exploratory factor analysis was used, and the analysis was carried out using the principal component method. The findings indicate that some higher-order personal values, particularly self-transcendence (r = 0.244) and self-enhancement (r = –0.403), are significant in explaining ethical behavior. Within the self-enhancement value, power and achievement strongly influence the ethical behavior of accountants. The perception of power associated with their expertise makes accountants less tax-compliant. Conservation values are of greater importance for non-accountants (r = 0.280). The results enhance comprehension of values’ influence on ethical decision processes.

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“…Lithuania regained its independence only three decades ago, which is a relatively short time to change the mentality of organisations and workers, which was based on the values and attitudes of the Soviet system. In summary, research suggests that CSR perceptions and evaluations of employees may be related to national culture (Radovanovi c et al, 2022), and this should be noted as a significant context that may alter the interaction between CSR and employee behaviour. In our research, we respond to the call for future research focus on various organisational contexts, cultural or national identity features (Donia and Sirsly, 2016).…”

Section: Introductionmentioning

confidence: 99%

Relationship between employees’ attributions of corporate social responsibility, organisational justice and turnover intention: evidence from a post-Soviet country

Valyte-Zeimiene

Bukšnytė-Marmienė

2022

SRJ

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Purpose Corporate social responsibility (CSR) does not always create added value. Depending on the employee attributions to a socially responsible organisation, it can lead even to negative behaviour. One of the dangers discussed in this article is the employees’ turnover intentions. To analyse the relationship in-depth, it is important to identify phenomena that could be significant to the strength of the relationship between the employees’ attributions to socially responsible organisations and the turnover intention. Organisational justice can be considered as such a phenomenon. This article is aimed at analysing the relationship between employees’ attributions to socially responsible organisations, organisational justice and turnover intention in a post-Soviet country context. Design/methodology/approach The study involved 83 employees from different socially responsible organisations operating under the United Nations Global Compact and belonging to LAVA (Lithuanian Responsible Business Association). Regression analysis was used to analyse the data. Findings Employees whose attributions to a socially responsible organisation are other-oriented are less likely to have turnover intention and perceive the organisation as fair. The organisational justice perceived by employees does not affect the relationship between the other-oriented attributions and turnover intention. Originality/value In Lithuania, CSR is a very new concept and it still lacks evidence-based answers to the issue of sustainable employee–organisation interaction. Although many scholars in Western countries have studied CSR at the macro and micro levels of an organisation, there is still a lack of evidence-based research in post-Soviet countries to assess the impact of organisational social responsibility practices on employees’ behaviour. In addition, researchers have so far done more research into the positive relationship between CSR and employees’ behaviour, and there is a lack of research to answer whether employees’ attributions to socially responsible organisations can have a negative impact on employees’ behaviour, e.g. stimulating their turnover intention.

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Influence of National Culture in Companies with Different Ownership on Employees’ CSR Perception in a Developing Country: The Case of Serbia

Cited by 4 publications

References 50 publications

Tourism Stakeholder Perspectives on Corporate Social Responsibility in Serbia: The Perception of Hotel Employees

Tourism Stakeholder Perspectives on Corporate Social Responsibility in Serbia: The Perception of Hotel Employees

Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia

Relationship between employees’ attributions of corporate social responsibility, organisational justice and turnover intention: evidence from a post-Soviet country

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