Enhancing the organisational commitment of public sector accounting staff through the pursuit of CSR objectives

Purpose This study aims to examine the interrelationship between employee public service motivations (PSM), organisational corporate social responsibility (CSR) objectives and commitment amongst accounts department staff in organisations. Design/methodology/approach Survey data is taken from tax accountants administration ( n = 285) across seven South Korean state-owned enterprises involved provision of various services (utilities, infrastructure, energy housing). Structural equation modeling techniques are used conduct mediation moderated-mediation analysis. Findings Results show that both PSM CSR significant determining commitment, especially where they result value congruence. The authors also find perceived levels internal external moderating impact different dimensions PSM. Practical implications As accounting organisations faces growing professional commercial demands address stakeholder needs, need for retain with necessary vital. findings highlight importance congruence achieving long-term take account stakeholders. Originality/value Little research has examined relationship quasi-public/private enterprise sector. despite level (e.g. introduction new management approach) change regulatory changes) experienced over past two decades sector provision.