scholarly journals Perception of the Controllability Principle and its Consequences for Budgetary Control

2021 ◽  
Vol 16 (3) ◽  
pp. 359-381
Author(s):  
Ryota Machida ◽  
◽  
Tomoki Oshika ◽  

In this study, we empirically examined the following three relationships through quantitative analysis of web-based survey data collected from managers of Japanese firms. First, we examined the relationship between managers’ perceptions of controllability and budget use. Second, we examined the relationship between budget use and altruistic behavior. Third, based on managers’ perceptions of controllability, we examined the relationship between altruistic behavior and managerial performance. Structural equation modeling revealed that not only did perception of low controllability by managers promoted the use of budgeting, it also promoted organizational citizenship behavior through increased trust in superiors, which subsequently enhanced managerial performance. Keywords: managerial perception, controllability principle, altruistic behavior, organizational citizenship behavior, trust, managerial performance

2022 ◽  
Vol 10 (1) ◽  
pp. 3
Author(s):  
Moh. Alifuddin ◽  
Widodo Widodo

Cultural intelligence is an individual’s ability to recognize, understand, and adapt to cross-cultural contexts in order to change his or her self-capacity. Hence, this study explores the relationship between cultural intelligence and interpersonal communication, psychological capital (PsyCap), and organizational citizenship behavior (OCB) among teachers in Indonesia and investigates the possibility of finding relevant new models. A Likert questionnaire was used to collect research data. The research participants included 450 Indonesian junior high school teachers selected by accidental sampling. Structural equation modeling (SEM) was used for data analysis, supported by descriptive statistics and correlational matrices. The results indicate that cultural intelligence is significantly related to teachers’ interpersonal communication, PsyCap, and OCB. Additionally, this study also produces a new model regarding the relationship between cultural intelligence and a teacher’s OCB, mediated by interpersonal communication and PsyCap. Therefore, researchers and practitioners can discuss and adopt a new empirical model to increase cultural intelligence.


2019 ◽  
Vol 50 (1) ◽  
pp. 117-135 ◽  
Author(s):  
Yasha Afshar Jalili ◽  
Farideh Salemipour

Purpose This study aims to examine the influence of organizational citizenship behavior’s sub-constructs including altruism, civic virtue, sportsmanship, conscientiousness and courtesy on knowledge sharing behavior (KSB). It also pays attention to the effects of group emotional climate on the relationship between organizational citizenship behavior and knowledge sharing. Design/methodology/approach This research was conducted based on the quantitative research strategy by applying structural equation modeling. Using a random sampling method, this research surveyed 116 participants and analyzed the data via partial least equation modeling. Findings The results claim that altruism, conscientiousness and civic virtue have a significant effect on KSB, while the relationship between courtesy and sportsmanship with KSB were not significant. Furthermore, the findings depict that positive and negative workgroup emotional climate would impede or enhance KSB among people with a high level of altruism, conscientiousness and civic virtue. Practical implications Given the importance of knowledge sharing in the today knowledge economy, by comprehending the influence of group organizational citizenship behavior’s sub-constructs on knowledge sharing, managers would improve organizational knowledge sharing by developing a culture encouraging altruism, conscientiousness and civic virtue as a substitute for incentive pay. Moreover, promoting an emotionally supportive climate fosters knowledge sharing within people. Originality/value This study makes three distinct additions to the knowledge sharing literature. First, although there are little studies that investigate the relationship between organizational citizenship behaviors (OCB) and KS, a few of them examine the effects of OCB’s sub-constructs on KS behavior. Second, this is one of the first studies that examined the moderating role of workgroup emotional climate regarding knowledge sharing. Finally, examining the effect of OCB’s sub-constructs on KS in an Iranian public sector would contribute to the literature by broadening the examination of the constructs in a different context.


2015 ◽  
Vol 4 (4) ◽  
Author(s):  
Genuine Narzary

The present study aims at investigating effect of structural empowerment on organizational citizenship behavior of auxiliary nurse and midwives. The study was conducted using standardized questionnaires. Responses were gathered from 178 auxiliary nurse and midwives working in primary healthcare centres in Chirang and Kokrajhar districts of Assam. The relationship between structural empowerment and organizational citizenship behavior was assessed using structural equation modeling. The proposed research model was able to explain11. 9% of variation in organizational citizenship behavior. The result is important to understand the role of structural empowerment in predicting organizational citizenship behavior of auxiliary nurse and midwives. This is very essential as higher degree of organizational citizenship behavior leads to improved attraction and retention of auxiliary nurse and midwives, which may ultimately serve to improve patient outcomes.


2016 ◽  
Vol 9 (10) ◽  
pp. 58 ◽  
Author(s):  
Cigdem APAYDIN ◽  
Huseyin SIRIN

<p class="apa">This study aims to develop a structural model for organizational citizenship behavior, group cohesiveness and workplace deviance behavior. The study group consists of 639 Turkish teachers working in primary and secondary public schools. In the study, the “Organizational Citizenship Behavior Scale” and the “Group Cohesiveness Scale” developed by the researchers and the “Workplace Deviance Scale” developed by Bennett and Robinson (2000) were used. The hypotheses proposed were tested with structural equation modeling (SEM). The results of the study show that organizational citizenship behavior reduces workplace deviance, while it increases group cohesiveness. Conversely, workplace deviance increases group cohesiveness. The results of the study could be beneficial to those wishing to understand the relationship between organizational citizenship behavior, group cohesiveness and workplace deviance in educational settings.</p>


2018 ◽  
Vol 9 (08) ◽  
pp. 20997-21013
Author(s):  
Anom Suwibawa ◽  
Anak Agung Putu Agung ◽  
I Ketut Setia Sapta

Organizational culture as the values, principles, traditions and ways of working shared by members of the organization and affect the way they act. Organizational commitment has an important role of employee performance. The commitment can be realized if the individual in the organization, running their rights and obligations according to their duties and functions and functions within the organization, because the achievement of organizational goals is the work of all members of the organization that are collective Vipraprastha, Sudja,  & Yuesti (2018). Respondents in this study are Civil Servants (PNS) at least have been working for 2 years. The number of respondents in this study were 86 respondents using Nonprobability technique that is saturated samples or often called total sampling. This research uses SMARTPLS 3 Structural Equation Modeling (SEM) analysis. The results of this study indicate that: 1) organizational culture has a positive and significant effect on Organizational Citizenship Behavior (OCB); 2) Organizational Citizenship Behavior (OCB) has positive and significant impact on Organizational Citizenship Behavior (OCB); 3) Organizational Citizenship Behavior employee, 4) organizational culture has a positive effect on the performance of employees, either partially or through Organizational Citizenship Behavior (OCB), 5) Organizational commitment has no effect on employee performance.


2021 ◽  
Vol 13 (5) ◽  
pp. 2689
Author(s):  
Yu-Shan Chen ◽  
Chun-Ming Lien ◽  
Wei-Yuan Lo ◽  
Fuh-Shyong Tsay

Drawing on the theory of conservation of resources (COR), the purpose of this study is to examine the mechanisms through which employee organizational citizenship behavior and job performance are affected by positive psychological status at work. Structural equation modeling was applied to analyze the data collected from 543 police officers in Northern Taiwan. The empirical results reveal that organizational psychological ownership positively associated with psychological capital, and psychological capital positively associated with both job performance and organizational citizenship behavior. Additionally, this study demonstrates that the relationship between organizational psychological ownership and job performance and organizational citizenship behavior are both fully mediated by psychological capital. Organizational psychological ownership and psychological capital are both positive psychological strengths to assist employees facing stressful work circumstances. The importance of examining the relationship between the components of organizational psychological ownership, psychological capital, job performance, and organizational citizenship behavior is pointed out due to the importance of organizations promoting the development of psychological resources to promote sustainable positive behavior and results in the workplace.


2018 ◽  
Vol 14 (5) ◽  
pp. 60
Author(s):  
Amphaphorn Leelamanothum ◽  
Khahan Na-Nan ◽  
Sungworn Ngudgratoke

This study aimed to study the influences of justice and trust on the organizational citizenship behavior. The questionnaire respondents were the workers at Rajamangala University of Technology. Data analysis was done through structural equation modeling to test the purpose model and compare between the groups via multiple groups analysis approach. It was found that justice and trust have a positive statistical significant influence on organizational citizenship behavior. Moreover, justice has a positive statistical significant influence on trust. Generation X and Generation Y differently perceive the influences of justice and trust on organizational citizenship behavior. Generation X paid attention to the influence of justice on the organizational citizenship behavior while generation Y paid attention to the influence of trust on justice, the chief will implement justice in the organization for both generations to build trust in the chief and the organization. This would lead to future achievements in the organization. 


2019 ◽  
Vol 12 (2) ◽  
pp. 181 ◽  
Author(s):  
Wuryanti Kuncoro ◽  
Gunadi Wibowo

An employee who is willing to voluntarily help fellow co-workers to do work outside the assigned job description and the assistance provided is not included in the performance assessment, can be defined as organizational citizenship behavior (OCB). Podsakoff et.al (2000) states that OCB can influence organizational effectiveness because it can help improve co-workers productivity, increase managerial productivity and streamline the use of organizational resources for productive purposes. This research was conducted to identify the effect of Islamic work ethics, affective commitment and organizational identity on OCB. The data were collected from 110 employees at the Muhammadiyah Islamic Hospital of Kendal and the Muhammadiyah Darul Istiqomah Hospital of Kendal. The data were later analyzed using Structural Equation Modeling (SEM) using the Analysis of Moment Structure (AMOS 24) software. The result indicates that affective commitment and organizational identity have a significant effect on OCB while Islamic work ethics have no significant effect on OCB. The researcher hopes that this research can be developed in future research by adding other variables related to OCB that may have a greater influence on OCB.


2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Andi Kusuma Negara ◽  
Riska Wahyu Febrianti

Usaha yang dilakukan Pemerintah Kota Tangerang membenahi akuntanbilitas dan transparansi penyelenggaraan pemerintahan cukup berhasil. Penelitian ini bertujuan menganalisis faktor-faktor motivasi pelayanan publik, perceived organizational support dan organizational citizenship behavior yang berpengaruh terhadap peningkatan kinerja organisasi publik di Kota Tangerang. Kecenderungan motivasi pelayanan publik, perceived organizational support dan organizational citizenship behavior diduga dapat mendorong peningkatan kinerja organisasi. Dalam rangka menganalisis faktor-faktor tersebut, maka dikembangkanlah model penelitian yang dibentuk dari telaah pustaka. Model ini memiliki tiga hipotesis dengan empat variabel: motivasi pelayanan publik, perceived organizational support dan organizational citizenship behavior dan kinerja organisasi. Analisis data terhadap 115 individu yang telah berstatus pegawai tetap pada institusi publik.di Kota Tangerang dilakukan dengan menggunakan Structural Equation Modeling (SEM) sebagai alat analisis menggunakan program LISREL 8.8. Pada akhirnya, penelitian ini juga diharapkan dapat menghubungkan hasil penelitian dengan implikasi teoritis dan implikasi kebijakan manajemen Pemerintah Kota Tangerang.Kata Kunci : Motivasi Pelayanan Publik , Perceived Organizational Support, Organizational Citizenship Behavior, Kinerja Organisasi


2018 ◽  
Vol 24 (6) ◽  
pp. 1355-1366 ◽  
Author(s):  
Meera Shanker

Purpose The purpose of this paper is to find out dimensions of organizational citizenship behavior (OCB) in Indian setting and to further examine the role of OCB that impacts employees’ intention to stay, with a view to draw on the deeper influences it carries on the quality work of the organization. Design/methodology/approach Experimental research design was used to find out the causal relationship between these constructs, i.e., dimensions of OCB and intention to stay. Probability sampling method was used to obtain the sample. In total, 475 respondents were approached for data collection. Data were collected using questionnaire method. Findings Factor analysis result revealed five factors of OCB, namely: sportsmanship, altruism, courtesy, civic virtue and conscientiousness, having the reliability of 0.93, 0.89, 0.81, 0.82 and 0.69, respectively, single factor of intention to stay having the reliability 0.87. The findings of Pearson’s correlation, regression and structural equation modeling revealed unequivocal influence of OCB over employees’ intention to stay, suggesting a maneuvering capability of OCB with its influence over employees’ intention to stay in their present organizations. Research limitations/implications Since this study was conducted in India, to establish the external validity has to be judged carefully. The organizations approached for the study were of the MNC level. Practical implications This study is important to understand the citizenship behavior of employees in relation with intention to stay in Indians setting in particular and the world in general. When individual does work, without any expectation, stay with the organization for longer time inculcating, imbibing working culture of the organization which enriches his experiences, utilized in increasing productivity and prosperity of the organizations. Social implications Overall, organizations are facing increased competition day by day; employees are expected to stretch themselves to be in the competition. After certain point of time, employees stop extending themselves, resulting in deteriorating the quality, performance and product. Retaining employees along with maintaining the quality becomes an important concern and issue for organizations. Importance of OCB is considered extensively in Industries in this regard. Originality/value This is an original research in Indian Setting, much researches are not available finding the relationship between OCB and intention to stay in turn which improves the quality of organizations. This research is valuable for business world, are facing problems of retaining the employees which affects their efficiency, productivity and profitability.


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