Abstract The study developed and tested that the relationship between perceived corporate social responsibility and employees’ attitudes depends on the employees’ attitudes towards business ethics. Result of a longitudinal study using data collected from 465 employees at 2 points in time (separated by 2 weeks) suggested that PCSR is much positively related to job satisfaction and affective commitment when employees’ attitudes towards business ethics is high. The results were consistent with the idea that the attributions employees make to corporate social responsibility initiatives can explain the moderating effect of employees’ attitudes towards business ethics on the relationship between PCSR and employees’ attitudes.
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Received: 09 February 2015
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