Impact of Organizational Commitment on Accounting Professionals’ Performance: Case of Accounting Firms
Abstract
Purpose–This study examines the impact of organizational commitment(OC)on job performance. Two hundredforty professionals participated in this study.
Design/methodology/approach–Our methodology has been applied toof 240 professional accountants who work in accounting offices in Tunisia.
Findings–The results show that both affective and continuity dimensions have a positive and significant impact on performance, whereas the normative commitment has a positive but not significant effect.
Originality/value–our knowledge, very little research has been conducted to investigate the accounting profession. our study aimed to fill this gap by studying the impact of OC on job performance of accounting professionals in the Tunisian context.
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References
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Market - etudes et recherches en marketing: Fondements, methodes (2nd ed.). Nathan, Paris.
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Mansour, N., Gara, E., & Gaha, C. (2013). Getting inside the black box: HR practices and firm performance within the Tunisian financial services industry. Personnel Review, 43(4), 490-514
Memari, N., Mahdieh, O., & Marnani, A. B. (2013, September). The impact of organizational commitment on employees job performance: A study of Meli bank. Interdisciplinary Journal of Contemporary Research in Business, 5(5), 164-171.
Metin, K., & Asli, K. (2018, March). The relationship between organizational commitment and work performance: A case of industrial enterprises. Journal of Economic & Social Development, 5(1), 46-50.
Meyer, J. P., & Allen, N. J. (1991). A Three-component conceptualization of organizational commitment. Human Resource Management Review, 1(1), 61-89.
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Meyer, J. P., Allen, N. J., & Smith, C. A. (1993). Commitment to organizations and occupations: Extension and test of a three-component conceptualization. Journal of Applied Psychology, 78(4), 538-551.
Rafiei, M., Amini, M. T., & Foroozandeh, N. (2014). Studying the impact of the organizational commitment on the job performance. Management Science Letters, 4(8), 1841-1848.
Raza, M. Y., Akhtar, M. W., Husnain, M., & Akhtar, M. S. (2015). The impact of intrinsic motivation on employee’s job satisfaction. Management & Organizational Studies, 2(3), 80-88.
Schawartz, F. (1978, March). Estimating the dimension of a model. The Annals of Statistic, 6(2), 461-64.
Shaw, J. D., Delery, J. E., & Abdulla, M. H. A. (2003, February). Organizational commitment and performance among guest workers and citizens of an Arab country. Journal of Business Research, 56(12), 1021– 1030.
Suharto, Suyanto, & Hendri, N. (2019). The Impact of organizational commitment on job performance. International Journal of Economics & Business Administration (IJEBA), 7(2), 189-206.
Wayne, S. J., Shore, L. M., Bommer, W. H., & Tetrick, L. E. (2002, July). The role of fair treatment and rewards in perceptions of organizational support and leader– member exchange. Journal of Applied Psychology, 87(3), 590-598.
Bagozzi, R. P., Yi, Y., & Phillips, L. W. (1991). Assessing construct validity in organizational research. Administrative Science Quarterly, 36(3), 421-448.
Berberoglu, A., & Secim, H. (2015). Organizational commitment and perceived organizational performance among health care professionals: Empirical evidence from a private hospital in Northern Cyprus. Journal of Economics & Behavioral Studies, 7(1), 64-71.
Choo, F. (1986, January). Job stress, job performance and auditor personality characteristics. Auditing a Journal of Practice & Theory, 5(2), 17-34.
Dixit, V., & Bhati, M. (2012). A Study about employee commitment and its impact on sustained productivity in Indian auto-component industry. European Journal of Business & Social Sciences, 1(6), 34-51.
Evrard, Y., Pras, B., Roux, E., Choffray, J.-M., Dussaix, A., & Claessens, M. (1997).
Market - etudes et recherches en marketing: Fondements, methodes (2nd ed.). Nathan, Paris.
Fisher, R .T. (2001). Role stress, the type a behavior pattern, and external auditor job satisfaction and performance. Behavioral Research in Accounting, 13(1), 143-170.
Folorunso, O. O., Adewale, A. J., & Abodunde, S. M. (2014). Exploring the effect of organizational commitment dimensions on employees performance: An empirical evidence from academic staff of oyo state owned tertiary institutions, Nigeria. International Journal of Academic Research in Business & Social Sciences, 4(8), 275-286.
Ghorbanpour, Z., Dehnavi, H. D., & Heyrani, F. (2014, February). Investigating the effect of organization commitment on performance of auditors in the community of certified accountants. Interdisciplinary Journal of Contemporary Research in Business, 5(10), 199-209.
Irefin, P., & Mechanic, M. A. (2014, March). Effect of employee commitment on organizational performance in coca cola Nigeria limited Maiduguri, Borno state. IOSR Journal of Humanities & Social Science (IOSR-JHSS), 19(3), 33-41.
Kamis, R. A., Noermijati, & Susilowati, C. (2013). The influence of organizational commitment and individual competence on teacher performance: In the learning organization perspective. International Journal of Business & Behavioral Sciences, 3(8), 19-35.
Krishnanathan, P., & Mangaleswaran, T. (2018). Organizational commitment and employee performance with special reference to administrative officers at the University of Jaffna, Sri Lanka. Research Journal of Education, 4(6), 82-86.
Liden, R. C., Wayne, S. J., & Sparrowe, R. T. (2000, July). An examination of the mediating role of psychological empowerment on the relations between the job, interpersonal relationships, and work outcomes. Journal of Applied Psychology, 85(3), 407-416.
Mansour, N., Gara, E., & Gaha, C. (2013). Getting inside the black box: HR practices and firm performance within the Tunisian financial services industry. Personnel Review, 43(4), 490-514
Memari, N., Mahdieh, O., & Marnani, A. B. (2013, September). The impact of organizational commitment on employees job performance: A study of Meli bank. Interdisciplinary Journal of Contemporary Research in Business, 5(5), 164-171.
Metin, K., & Asli, K. (2018, March). The relationship between organizational commitment and work performance: A case of industrial enterprises. Journal of Economic & Social Development, 5(1), 46-50.
Meyer, J. P., & Allen, N. J. (1991). A Three-component conceptualization of organizational commitment. Human Resource Management Review, 1(1), 61-89.
Meyer, J. P., & Allen, N. J. (1997). Commitment in the workplace: Theory, research, and application. Thousand Oaks, California: Sage Publications, Inc.
Meyer, J. P., Allen, N. J., & Smith, C. A. (1993). Commitment to organizations and occupations: Extension and test of a three-component conceptualization. Journal of Applied Psychology, 78(4), 538-551.
Rafiei, M., Amini, M. T., & Foroozandeh, N. (2014). Studying the impact of the organizational commitment on the job performance. Management Science Letters, 4(8), 1841-1848.
Raza, M. Y., Akhtar, M. W., Husnain, M., & Akhtar, M. S. (2015). The impact of intrinsic motivation on employee’s job satisfaction. Management & Organizational Studies, 2(3), 80-88.
Schawartz, F. (1978, March). Estimating the dimension of a model. The Annals of Statistic, 6(2), 461-64.
Shaw, J. D., Delery, J. E., & Abdulla, M. H. A. (2003, February). Organizational commitment and performance among guest workers and citizens of an Arab country. Journal of Business Research, 56(12), 1021– 1030.
Suharto, Suyanto, & Hendri, N. (2019). The Impact of organizational commitment on job performance. International Journal of Economics & Business Administration (IJEBA), 7(2), 189-206.
Wayne, S. J., Shore, L. M., Bommer, W. H., & Tetrick, L. E. (2002, July). The role of fair treatment and rewards in perceptions of organizational support and leader– member exchange. Journal of Applied Psychology, 87(3), 590-598.
Published
2021-11-07
How to Cite
ABDELMOULA, lassaad; BOUDABBOUS, sami.
Impact of Organizational Commitment on Accounting Professionals’ Performance: Case of Accounting Firms.
Journal of Accounting, Business and Management (JABM), [S.l.], v. 28, n. 2, p. 59-71, nov. 2021.
ISSN 2622-2167.
Available at: <https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/497>. Date accessed: 04 dec. 2024.
doi: https://doi.org/10.31966/jabminternational.v28i2.497.
Section
Articles
