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Research Paper | Accounting | Nigeria | Volume 9 Issue 1, January 2020

Impact of Business Social Responsivity (BSR) on Performance of SMEs in Nigeria

Isah Mohammed Damagum | Yunusa Mohammed Kaigama | Adamu Madaki

Abstract: The literature on business social responsibilities (BSR) confirmed a positive relationship between business social responsibilities and SMEs performance. But still the boundary settings for such linkage are less explored in the developing economies context. This study draws on RBT to introduce organizational culture as a mediator on the relationship between business social responsibilities and SMEs performance. The study adopted quota sampling for sample selection. This theoretically derived research model is empirically tested using survey sample data from 313 SMEs in North eastern Nigeria. Partial Least Squares (PLS) algorithm and bootstrap techniques were adopted to test the study hypotheses. Our empirical findings suggest that organizational culture positively enhances the business social responsibilities and SMEs performance relationship.

Keywords: Social Responsibilities, SMEs, Organizational Culture and Partial Least Squares

Edition: Volume 9 Issue 1, January 2020,

Pages: 395 - 400