Purpose

This study aims to adopt a mixed-methods approach (accounting and business data) to analyse the effects of the financial institution’s governance on both the knowledge of social responsibility and the consumer’s attitudes and behaviours, and testing the moderating role of the brand identification in the banking sector during the COVID-19 pandemic. However, this concept has been neglected in previous studies.

Design/methodology/approach

Data were collected from a sample of 600 respondents in two major Tunisian cities. Participants were selected on the basis of a convenience sampling in which the structural equation modelling method was adopted through SMART PLS 3.0 software.

Findings

The results showed that good corporate governance has a positive influence on the knowledge of the company's social responsibility, which positively influences its brand image. Therefore, the company's brand image positively influences the customer’s satisfaction, which positively influences the recommending behaviour of the financial institutions in the COVID-19 era. However, the brand identification has no moderating effect.

Practical implications

Managers of financial institutions are advised to pay particular attention to good corporate governance, as it is mandatory for these companies to assume social responsibility and make it known to clients. Therefore, it is obvious to create a good image in the mind of the consumers to satisfy them to recommend the company in question. It is interesting to mobilise the period of health crisis (COVID-19) to create a favourable attitude among the customers because they are sensitive when evaluating and ranking financial institutions according to the relationships that exist especially during this period.

Originality/value

In fact, there are many studies that dealt with the banking sector. Some of them dealt with the sector through the institutional accounting section while others dealt with the sector through the commercial and marketing section. Therefore, the first contribution of this research is to test a mixed model made up of accounting and commercial data. This model is among the first to determine the effects of the financial institution's governance on the knowledge of social responsibility and on the consumer’s attitude and behaviour to test the moderating role of brand identification in the banking sector. The second contribution is to test this model in a period of health crisis (COVID-19). The third contribution is the use of a mixed sample of data collected from two regions. Then, the fourth contribution is the addition of tests for the verification, robustness and validation of the results obtained. Finally, the fifth contribution is the addition of control variables to test their effects on the research model.

中文翻译：

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公司治理对客户建议的影响：对 COVID-19 时期银行业的研究

目的

本研究旨在采用混合方法（会计和商业数据）分析金融机构治理对社会责任知识和消费者态度和行为的影响，并测试品牌识别在社会责任感中的调节作用。 COVID-19 大流行期间的银行业。然而，这个概念在以前的研究中被忽视了。

设计/方法/方法

数据是从突尼斯两个主要城市的 600 名受访者样本中收集的。通过SMART PLS 3.0软件采用结构方程建模方法，以方便抽样为基础选择参与者。

发现

结果表明，良好的公司治理对公司社会责任的认知度有正向影响，进而对其品牌形象产生正向影响。因此，公司的品牌形象对客户满意度产生积极影响，从而对COVID-19时代金融机构的推荐行为产生积极影响。然而，品牌识别没有调节作用。

实际影响

建议金融机构的管理人员特别注意良好的公司治理，因为这些公司必须承担社会责任并让客户知道。因此，在消费者心目中树立良好的形象，让他们满意，推荐有问题的公司是显而易见的。动员健康危机 (COVID-19) 期间在客户中营造良好的态度是很有趣的，因为他们在根据尤其是在此期间存在的关系对金融机构进行评估和排名时很敏感。

原创性/价值

事实上，有许多研究涉及银行业。其中一些通过机构会计部门处理该部门，而另一些则通过商业和营销部门处理该部门。因此，本研究的第一个贡献是测试由会计和商业数据组成的混合模型。该模型是第一个确定金融机构治理对社会责任知识和消费者态度和行为的影响，以测试品牌识别在银行业中的调节作用。第二个贡献是在健康危机时期 (COVID-19) 测试此模型。第三个贡献是使用了从两个地区收集的混合数据样本。然后，第四个贡献是增加了对所获得结果的验证、稳健性和验证的测试。最后，第五个贡献是添加控制变量来测试它们对研究模型的影响。