AUTHOR=Retolaza Jose Luis , Aguado Ricardo , San-Jose Leire 

TITLE=Social Accounting as an Enabling Tool to Develop Collective Organizational Citizenship Behavior in the Diocese of Bilbao

JOURNAL=Frontiers in Psychology

VOLUME=Volume 11 - 2020

YEAR=2020

URL=https://www.frontiersin.org/journals/psychology/articles/10.3389/fpsyg.2020.00077

DOI=10.3389/fpsyg.2020.00077

ISSN=1664-1078

ABSTRACT=Religious oriented organizations (ROOs) have frequently higher levels of motivation among their employees, due to the fact that the aims of ROOs and those of collaborators and stakeholders are usually aligned. However, when the management of ROOs become professionalized, tensions between aims and efficiency are more frequent, and productivity levels start to decline. In this research we will propose the use of social accounting to calculate the social value generated by ROOs and, from that point, build new indicators able to measure the organizational citizenship behavior (OCB) of collaborators working in ROOs. We will exemplify this theoretical development with the actual case of the diocese of Bilbao. As this case shows, managers in ROOs can increase organizational and individual OCB generating moral satisfaction for employees and collaborators in their organizations.