Purpose

This research aims to examines the impact of micro-level corporate social responsibility (CSR) practices on employee engagement within the public accounting firm setting.

Design/methodology/approach

This research uses a quantitative approach with a survey instrument as the data collection tool. A total of 269 complete responses were collected from employees working in the public accounting firms. Micro-level CSR practices were analysed with a hierarchical component model (HCM) in partial least square structural equation modelling (PLS-SEM) to examine the influence of such practices on employee engagement. A predictive performance metric was applied to assess the out-of-sample prediction.

Findings

This study uncovers a positive and significant relationship between micro-level CSR practices and employee engagement. Furthermore, the PLSpredict results indicate that the current model possesses high predictive power with all indicators in the PLS-SEM analysis demonstrating lower root mean squared error (RMSE) values compared to the naïve linear regression model benchmark.

Research limitations/implications

While the methods applied in this analysis are at the frontier of CSR research, the present study has not explored the heterogeneity amongst groups of respondents and size of accounting firms. Sampling weight adjustment for the purposes of representativeness was not used in the current research. These could be the subject of future work in this area.

Practical implications

These research findings shed light on the positive manifestation effect of micro-level CSR practices at firm level as well as individual level. Through micro-level CSR practices, firms can reap the benefits of enhanced employee engagement, which leads to productive workforce while also facilitating increased employees’ intrinsic job satisfaction.

Social implications

Micro-level CSR practices address the needs of the millennium workforce, whereby employees are no longer solely focussed on pay checks as their compensation. Employees are seeking out employers whose CSR practices appeal to their social conscience. Micro-level CSR practices meet the needs of the contemporary workforce yet enable companies to attract and retain skilled employees.

Originality/value

The originality of this research is attributed to the vigorous statistical analysis by the use of HCMs and PLSpredict in PLS-SEM context for the assessment of predictive performance. Also, micro-level CSR practices are conceptualised in HCM for parsimonious purpose.

中文翻译：

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在公共会计师事务所中预测员工参与微观层面的企业社会责任 (CSR) 实践

目的

本研究旨在检验微观层面的企业社会责任 (CSR) 实践对公共会计师事务所环境中员工敬业度的影响。

设计/方法/方法

本研究采用定量方法，以调查工具作为数据收集工具。从在公共会计师事务所工作的员工中总共收集了 269 份完整的答复。在偏最小二乘结构方程模型 (PLS-SEM) 中使用分层组件模型 (HCM) 分析微观层面的 CSR 实践，以检查此类实践对员工敬业度的影响。应用预测性能指标来评估样本外预测。

发现

本研究揭示了微观层面的企业社会责任实践与员工敬业度之间存在积极而重要的关系。此外，PLSpredict 结果表明，当前模型具有较高的预测能力，与朴素线性回归模型基准相比，PLS-SEM 分析中的所有指标均显示较低的均方根误差 (RMSE) 值。

研究限制/影响

虽然本分析中应用的方法处于企业社会责任研究的前沿，但本研究并未探讨受访者群体和会计师事务所规模之间的异质性。在当前的研究中没有使用出于代表性目的的抽样权重调整。这些可能是该领域未来工作的主题。

实际影响

这些研究结果揭示了微观层面的企业社会责任实践在公司层面和个人层面的积极表现效果。通过微观层面的企业社会责任实践，公司可以从提高员工敬业度中获益，从而提高员工的生产力，同时也有助于提高员工的内在工作满意度。

社会影响

微观层面的企业社会责任实践满足了千禧一代劳动力的需求，员工不再仅仅关注薪水作为他们的报酬。员工正在寻找其企业社会责任实践符合其社会良知的雇主。微观层面的企业社会责任实践满足了当代劳动力的需求，同时使公司能够吸引和留住熟练的员工。

原创性/价值

这项研究的独创性归因于通过在 PLS-SEM 环境中使用 HCM 和 PLSpredict 来评估预测性能进行的强有力的统计分析。此外，微观层面的 CSR 实践在 HCM 中被概念化以达到简约的目的。