Linking values and ideologies: a scale of managerial social responsibility values

Purpose The literature on corporate social responsibility (CSR) provides fragmented and sometimes contradictory empirical findings on the role of managerial values in CSR. This is partly due to the absence of a unifying framework and its subsequent measurement. Following the Value Survey (SVS), this study aims to provide an original scale to measure CSR values based on their ideological underpinnings of classical liberalism and economic egalitarianism . Design/methodology/approach Following the scale-development procedure, a scale was developed in six steps and tested on a sample of 105 Turkish managers through confirmatory factor analysis. Findings On the basis of a sound theoretical construct, the study provides an original and reliable measurement tool to capture the link between ideology and values. A scale with a four-factor solution as self-transcendence, self-enhancement, openness to change and conservation was obtained at the end of the process. Research limitations/implications Despite that the sample size was relatively small and drawn from a single country setting, the model has a reasonable fit to the data, and the scale is reliable at 0.869 Cronbach’s alpha value. Therefore, the scale can be used in future studies to reveal the nature, structure and magnitude of socially responsible managerial values based on their ideological roots. Social implications Although the managerial values towards CSR have been studied for a long time, the interwoven relations of such values with diverse ideological stances are not clearly investigated in literature. By linking values and ideologies on a theoretical ground, the scale developed in this study can be used as a valuable tool to better understand socially responsible behaviours of managers in our modern societies. Originality/value Considering the fragmented body of knowledge in literature, this scale can be useful for both scholars and practitioners when exploring the ideologically driven and value-laden nature of socially responsible behaviours.