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CSR organisational taxonomy and job characteristics on performance: SME case studies

Edward Wong Sek Khin (), Thanalechumy Seeramulu, Rusnah Muhamad, Mohammad Nazri and Wee-Yeap Lau ()
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Edward Wong Sek Khin: Faculty of Business and Accountancy University of Malaya, Malaysia
Thanalechumy Seeramulu: Faculty of Business and Accountancy University of Malaya, Malaysia
Rusnah Muhamad: Faculty of Business and Accountancy
Mohammad Nazri: Faculty of Business and Accountancy University of Malaya, Malaysia

The Audit Financiar journal, 2017, vol. 15, issue 146, 230

Abstract: This study examines the relationship between the CSR of organizational structure and job characteristics that influence employee job performance in the Malaysian context. Hence, it is important to study and analyze these two factors within the CSR taxonomy describing how these factors significantly influence employee job performance and to make recommendations how performance can be promoted among employees. This paper is based on a quantitative research approach where responses were gathered from the working population within Malaysia SMEs. The results from this study will help to point out the influence of these factors on the employee job performance and provide guidance to an organization for which these aspects should be emphasized in order to increase employees’ job performance to align performance with organizational goals. The analysis includes two dimensions of CSR taxonomy of organizational structure namely, centralization and formalization, as well as a set of five dimensions of job characteristics, such as task identity, task significance, skill variety, autonomy and feedback. The results of these findings show that job characteristics such as task significance, autonomy, feedback, and skill variety, positively influence job performance with autonomy having highest predictive power on job performance. The results of these findings reveal that the organizational structure does not contribute to the prediction of job performance even though a significant positive correlation exists between the structure and job performance in the Pearson correlation coefficient test. Therefore, this study will enrich the existing knowledge in the area of human resource management by focusing on job performance management.

Keywords: CSR; organizational structure; job performance and organizational goals. (search for similar items in EconPapers)
JEL-codes: M12 M (search for similar items in EconPapers)
Date: 2017
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