The Mediating Role of Organizational Culture for the Relationship Between Internal Social Responsibility and Intellectual Capital

Abstract

Purpose: The objective of this study was investigate the effect of internal corporate social responsibility on intellectual capital and testing the moderate effect of organizational culture between the dependent and independent variables in the Jordanian banking sector. Theoretical framework: Internal corporate social responsibility(ICSR) ,Intellectual capital (IC), and organizational culture (OC) are usually considered three crucial pillars to increase firms’ performance in the urban world. Nevertheless, in Arabian countries such as Jordan, these pillars have not received adequate consideration from specialists. Design/methodology/approach: The researcher designed a questionnaire based on the objectives and hypotheses of the study. The researcher distributed 350 questionnaires. 336 questionnaires have been retrieved. SPSS and Smart PLS 4was used to analyze the collected data and test the hypotheses. Findings: Study results showed a positive and significant correlation between Internal corporate social responsibility and intellectual capital , from the standpoint of managers in Jordanian Banking sector. Organizational culture plays a moderating role in the relationship between Internal corporate social responsibility and intellectual capital. Research, Practical & Social implications: Some managerial implications for bank managers in Jordanian banking sector have emerged based on the findings of this study. Originality/value: As far as the author is aware, this is the first empirical study conducted to examine the interrelationship between internal corporate social responsibility, organizational culture and intellectual capital, and their combined effects Arabian countries such as Jordan.