Corporate social responsibility (CSR) initiatives toward internal and external stakeholders can independently contribute to employee attitudes and behaviors. However, little is known about the joint effects of (in)congruent internal-external CSR strategies on employee outcomes. Drawing from social exchange theory, we argue that when employees perceive that their organizations excessively favor CSR efforts to external rather than internal stakeholders, it can trigger a psychological contract breach, resulting in increased employees' turnover intention. We utilized a fuzzy-set qualitative comparative analysis method and the data of 511 employee from various industries in the Philippines to investigate the interaction effects. The results revealed that a congruent CSR strategy with high internal and external CSR perceptions is critical in fulfilling employees' psychological contracts and retaining employees. However, for employees with low perceived internal CSR, a high incongruent CSR perception led to a psychological contract breach and ultimately to high turnover intention.Psychological contract breach weakened the negative joint effect of high perceived internal and external CSR on turnover intention and strengthened the positive effect of high perceived incongruent CSR on turnover intention. Implications for research and practice are discussed.

International Accounting Standard (IAS) 41 sets out the accounting provisions on the recognition, measurement, and required disclosures of biological assets (living plants and animals) in the financial statements. Adhering to the said standard makes the businesses' financial statements fairly stated. Thus, this study aimed to determine the extent of compliance with IAS 41 of the selected agri-tourism sites in Bohol. The study used a descriptive research design. Primary data was obtained using a researcher-made survey questionnaire and through personal interview. Three agri-tourism sites participated in the study. The accountant or equivalent was interviewed for each site. Findings revealed that the compliance level of selected agri-tourism sites in Bohol with IAS 41 is high in terms of recognition of gains and losses in the financial statements; low in the recognition of biological assets in the financial statements, and disclosure requirements; and non-compliant in the measurement of biological assets, and recognition of government grants in the financial statements. The reason for not complying is that they are not knowledgeable and not aware of the standard. It is recommended that the respondents will attend training and workshops on how to apply IAS 41 to improve the level of compliance with the provisions of IAS 41.