Effects of transformational leadership and corporate social responsibility on organizational commitment and citizenship

Authors

  • Lucila Xavier da Silva Universidade Federal do Rio Grande - FURG https://orcid.org/0000-0003-0554-9070

    Graduanda em Ciências Contábeis, Universidade Federal do Rio Grande - FURG, Brasil.

  • Narcélio José Soares Marques Universidade Federal do Rio Grande - FURG https://orcid.org/0000-0002-3069-706X

    Mestrando em Ciências Contábeis, Universidade Federal do Rio Grande - FURG, Brasil. Graduado em Ciências Contábeis, Universidade Federal do Piauí - UFPI, Brasil.

  • Monike Pereira Saraiva Universidade Federal do Rio Grande - FURG https://orcid.org/0000-0003-3183-8829

    Graduanda em Ciências Contábeis, Universidade Federal do Rio Grande - FURG, Brasil.

  • Vagner Horz Universidade Regional de Blumenau - FURB https://orcid.org/0000-0002-7420-9750

    Doutorando em Ciências Contábeis e Administração, Universidade Regional de Blumenau - FURB, Brasil. Mestre em Ciências Contábeis, Universidade Federal do Rio Grande - FURG, Brasil. Graduado em Ciências Contábeis, Universidade Federal de Santa Maria - UFSM, Brasil.

  • Ana Paula Capuano da Cruz Universidade Federal do Rio Grande - FURG https://orcid.org/0000-0002-6064-1614

    Doutora em Controladoria e Contabilidade, Universidade de São Paulo - USP, Brasil. Mestre em Contabilidade, Universidade Federal do Paraná - UFPR, Brasil. Graduada em Ciências Contábeis, Universidade Federal do Rio Grande, FURG, Brasil. Professora do Departamento de Ciências Contábeis, Universidade Federal do Rio Grande, FURG.

DOI:

https://doi.org/10.18800/contabilidad.202302.005

Keywords:

Transformational leadership, Corporate social responsibility, Organizational commitment, Organizational citizenship

Abstract

The study aims to analyze the effects of transformational leadership and the perception of Corporate Social Responsibility (CSR) on the commitment and organizational citizenship of managers in one of the largest banking institutions in Latin America. Based on the literature review, six hypotheses were developed and tested using structural equation modeling (PLS-SEM), gathering evidence from 163 managers. The main findings reveal that for the sample investigated, transformational leadership and CSR directly influence organizational commitment, and indirectly influence organizational citizenship. It was also found that transformational leadership encourages the development of CSR awareness. The findings indicate that the effort to maintain a socially responsible company brings benefits in organizational commitment and leads to a positive benefit in organizational citizenship. Thus, the expectation is that there will be more and more socially responsible companies, encouraging CSR practices through programs, courses and training and delivering CSR values, which has repercussions for society, since with these traits and stimuli, people tend to work in a more committed way and with positive behavior coming from employees, there is greater employability, personal development and motivation for these professionals, in addition to eventually being able to generate benefits for the region.

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Published

2023-09-08

How to Cite

da Silva, L. X., Soares Marques, N. J., Pereira Saraiva, M., Horz, V., & Capuano da Cruz, A. P. (2023). Effects of transformational leadership and corporate social responsibility on organizational commitment and citizenship. Contabilidad Y Negocios, 18(36), 217–242. https://doi.org/10.18800/contabilidad.202302.005

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