TITLE:
The Effect of Corporate Social Responsibility Culture on Greek Internal Auditors’ Organizational Commitment
AUTHORS:
Mitropoulou Panagiota, Koutoupis Andreas, Thanasas Georgios, Fotis Dimitrios
KEYWORDS:
Corporate Social Responsibility, Organizational Commitment, Internal Auditors, Greece
JOURNAL NAME:
Theoretical Economics Letters,
Vol.13 No.5,
October
10,
2023
ABSTRACT: The purpose of this paper is to investigate the effect of corporate
social responsibility on the levels of organizational loyalty of internal
auditors working in Greek companies, regardless of the industry they belong to.
To cover that, quantitative research was carried out. The research sample
consists of 220 Greek internal auditors. Random sampling was used to gather the
research sample. Quantitative research data collection was done online via
email, while statistical analysis was performed using SPSS (v23). The results
of the Pearson correlation test showed a positive and statistically significant correlation of the four dimensions of
corporate social responsibility (to stakeholders, customers, employees
and governmental bodies) with the levels of organizational commitment of the
internal auditors. Also, the regression test showed a positive and
statistically significant influence and high predictability from the side of
the four dimensions of corporate social responsibility to the levels of
organizational commitment of internal auditors.