University social responsibility perceptions and employee outcomes: Insights from chartered accountant academics in South African HEIs

Purpose This study explores how South African chartered accountant academics at Higher Education Institutions (HEIs) perceive university social responsibility (USR), and how these perceptions influence workplace attitudes and behaviours.Motivation Public or state HEIs are institutionally mandated to demonstrate social responsibility. However, limited research has examined academics’ perceptions of USR and its influence on employee outcomes in developing economies. This study addresses this gap by examining how USR perceptions influence job satisfaction, affective commitment and organisational citizenship behaviours (OCB).Methodology A qualitative design grounded in institutional theory, social identity theory and social exchange theory was adopted. Semi-structured interviews were conducted with 12 chartered accountant academics across six South African HEIs. Data were thematically analysed to identify themes in USR perceptions and their influence on job satisfaction, affective commitment, and OCB.Main Findings The findings show that perceived USR sincerity and alignment with workload realities influence job satisfaction, affective commitment and OCB. When initiatives are perceived as sincere, visible, and aligned with personal values, they enhance these outcomes. In contrast, initiatives perceived as symbolic or misaligned with workload demands limit employee engagement. Favourable USR perceptions encourage socially oriented actions beyond the workplace, although responses varied.Practical Implications The findings highlight the importance of clear communication, employee involvement, and aligning USR initiatives with workload realities. These factors can enhance perceived sincerity, employee satisfaction, commitment, and engagement in teaching-related and socially oriented activities.Novelty/Contribution This study extends USR research in a developing economy by showing how academics’ perceptions of USR influence employee responses and identifies personal citizenship behaviours as additional employee outcomes.

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Publication Details

Journal
South African Journal of Accounting Research
Published
2026-07-26
DOI
https://doi.org/10.1080/10291954.2026.2678757
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
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article

University social responsibility perceptions and employee outcomes: Insights from chartered accountant academics in South African HEIs

Lorraine Erica Derbyshire, Terri Lauren Stellenboom
South African Journal of Accounting Research
Corporate Social Responsibility Reporting
article

University social responsibility perceptions and employee outcomes: Insights from chartered accountant academics in South African HEIs

Lorraine Erica Derbyshire, Terri Lauren Stellenboom
article en

Abstract

Purpose This study explores how South African chartered accountant academics at Higher Education Institutions (HEIs) perceive university social responsibility (USR), and how these perceptions influence workplace attitudes and behaviours.Motivation Public or state HEIs are institutionally mandated to demonstrate social responsibility. However, limited research has examined academics’ perceptions of USR and its influence on employee outcomes in developing economies. This study addresses this gap by examining how USR perceptions influence job satisfaction, affective commitment and organisational citizenship behaviours (OCB).Methodology A qualitative design grounded in institutional theory, social identity theory and social exchange theory was adopted. Semi-structured interviews were conducted with 12 chartered accountant academics across six South African HEIs. Data were thematically analysed to identify themes in USR perceptions and their influence on job satisfaction, affective commitment, and OCB.Main Findings The findings show that perceived USR sincerity and alignment with workload realities influence job satisfaction, affective commitment and OCB. When initiatives are perceived as sincere, visible, and aligned with personal values, they enhance these outcomes. In contrast, initiatives perceived as symbolic or misaligned with workload demands limit employee engagement. Favourable USR perceptions encourage socially oriented actions beyond the workplace, although responses varied.Practical Implications The findings highlight the importance of clear communication, employee involvement, and aligning USR initiatives with workload realities. These factors can enhance perceived sincerity, employee satisfaction, commitment, and engagement in teaching-related and socially oriented activities.Novelty/Contribution This study extends USR research in a developing economy by showing how academics’ perceptions of USR influence employee responses and identifies personal citizenship behaviours as additional employee outcomes.

South African Journal of Accounting Research
University of Johannesburg (ZA), Stellenbosch University (ZA)
Openalex Percentile: Top 6%
Corporate Social Responsibility Reporting
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