scholarly journals The Role of Trust as an Informal Mechanism in the Management Control System of Performance Effectiveness

2018 ◽  
Vol 7 (1) ◽  
pp. 45
Author(s):  
Fachmi Pachlevi Yandra

Performance is a variable explaining the effectiveness of internal control systems that managed based on management accounting information and functions. There are some aspects of behavior that remain unexplained in understanding the effectiveness of the performance of organizations and individuals affected by the data and accounting functions. In addition, social mechanisms such as culture, honesty, group identification and trust play an important role in mitigating agency problems. This study aims to investigate what and how the role of trust in organizational performance is. It develops and tests a conceptual relation model between trust and performance through organizational commitment and job satisfaction. It also examines contextual factors in the form of cognitive orientation of the conceptual model that has been built. The data were collected by using questionnaire-based survey method for the employees based on the criteria of having direct supervisors and directly responsible for them, and a minimum work period of one year. They were analyzed using SEM PLS. It shows that organizational commitment mediates the positive relationship between trust and job satisfaction. The positive relationship between trust and performance is mediated by organizational commitment and job satisfaction. It also shows that cognitive orientation influences the relationship between job satisfaction and performance. This study contributes to the management accounting literature, that is, a conceptual relationship model of trust to performance in the realm of empirical research

2017 ◽  
Vol 5 (1) ◽  
pp. 370
Author(s):  
Chiemeke Kingsley Chiedu ◽  
Choi Sang Long ◽  
Hapriza BT Ashar

Employee turnover has become a key performance indicator for many organizations as they struggle to retain talented employees. The negative impact of turnover on organizational performance has continually forced organizational leaders to seek better ways of retaining valuable employees. The relationship between man and work has always attracted the attention of philosophers. A major part of men’s life is spent at work. Work is social reality and social expectation to which men seem to conform. It not only provides status to the individual but also binds him to the society. An employee who is satisfied with his job would perform his duties well and be committed to his job, and subsequently to his organization. This paper examines relationship among job satisfaction, organizational commitment and employees’ turnover intentions at Unilever Corporation in Nigeria. The data for this study was collected from 117 employees currently working at Unilever Nigeria PLC using the survey method via the questionnaire. Pearson Correlation and the multiple regression analysis techniques using the SPSS version 22.0 was used for the data analysis. The findings of the study revealed that both job satisfaction and organizational commitment have significant negative relationship with employee turnover intentions. In addition, organizational commitment was revealed to have a more dorminant influence on employee turnover intentions than job satisfaction. Based on these findings, the implications, recommendations, practice, and theory were discussed.


Author(s):  
Min-Jik Kim ◽  
Byung-Jik Kim

Although previous works have examined how job insecurity affects the perceptions, attitudes, and behaviors of members in an organization, those studies have not paid enough attention to the relationship between job insecurity and performance or the mediating processes in that relationship. Considering that organizational performance is a fundamental target or purpose, investigating it is greatly needed. This research examines both mediating factors and a moderator in the link between job insecurity and organizational performance by building a moderated sequential mediation model. To be specific, we hypothesize that the degree of an employee’s job stress and organizational commitment sequentially mediate the relationship between job insecurity and performance. Furthermore, ethical leadership could moderate the association between job insecurity and job stress. Using a three-wave data set gathered from 301 currently working employees in South Korea, we reveal that not only do job stress and organizational commitment sequentially mediate the job insecurity–performance link, but also that ethical leadership plays a buffering role of in the job insecurity–job stress link. Our findings suggest that the degree of job stress and organizational commitment (as mediators), as well as ethical leadership (as a moderator), function as intermediating mechanisms in the job insecurity–performance link.


2019 ◽  
Vol 8 (11) ◽  
pp. 6825
Author(s):  
I Ketut Edy Mardyana ◽  
I Gede Riana

Job satisfaction and organizational commitment can increase employee performance which affects achievement of company goals. The purpose of this study to determine mediating role of organizational commitment on work satisfaction and performance of employees of Krisna by Typical Bali I. The population of this study were 55 people, with a saturated sample method. Data collection through questionnaires and interviews, analyzed by SEM - PLS. The test results shows job satisfaction has significant positive effect on employee performance, job satisfaction has positive significant effect on organizational commitment, organizational commitment has negative significant effect on employee performance, organizational commitment has  positive significant effect in mediating the effect of job satisfaction on employee performance. The company is expected to increase employee job satisfaction in order to increase employee commitment to the company so that employee performance will increase. This can be realized by treating employees well, giving awards to employees with good performance Keywords: job satisfaction, organizational commitment, employee performance


2020 ◽  
Vol 4 (1) ◽  
pp. 67
Author(s):  
Muhamad Izzuddin Zainudin ◽  
Abdul Kadir Othman ◽  
Faridah Hassan ◽  
Ahmad Syahmi Ahmad Fadzil ◽  
Al-Amirul Eimer Ramdzan

This study investigates the role of organizational commitment as a mediator between the Islamic work environment and the employee’s job satisfaction and performance. The study was conducted through the review of previous literature on the variables. It was discovered that previous studies did not include Islamic values as part of their workplace environment framework and only investigate the effect of organizational commitment as the result instead of moderating variable. Thus, a new conceptual model is proposed which will include the Islamic workplace environment as the independent variable, job satisfaction and performance as the dependent variable and organizational commitment as the moderating variable. The model is expected to provide a better understanding to the organization, especially Multinational Corporations (MNC) in understanding the importance of providing Islamic workplace environment for their employees.


2018 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Rico Saktiawan Jaya

The purpose of this research is to test the influence of transformational leadership on organizational commitment and job satisfaction with procedural justice as mediating variable. The role of the leader is very important given the nature of the leadership taken by these leaders can exert influence on employee commitment and job satisfaction, building on the principles of justice. This study uses a quantitative approach using a survey method and questionnaire instruments. Sampling of this research using purposive sampling that employees who have worked at least two years and subordinate superintendent in Coal and Processing Handling Division (CPHD) PT KPC. Hypothesis testing is conducted using hierarchical regression methods to test mediation in accordance with the rules of Baron and Kenny (1986). Questionnaire data processing taken by SPSS Statistics 21. The results of this study indicate that procedural justice is partially mediates the influence of transformational leadership on organizational commitment and job satisfaction.


2017 ◽  
Vol 18 (2) ◽  
pp. 286-315 ◽  
Author(s):  
Jorge Casas Novas ◽  
Maria do Céu Gaspar Alves ◽  
António Sousa

Purpose The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance. Design/methodology/approach A questionnaire was developed to conduct a survey of high-level managers of Portuguese companies. The data collected were analyzed through the use of structural equation modeling with AMOS. Findings Statistical support was found for six out of nine hypothesized relationships. The findings confirm the role of MAS in the development of HC and SC. Results also showed positive and statistically significant relationships between the three dimensions of IC, in line with previous research. Finally, results indicated that SC has a positive and significant link with organizational performance, in keeping with some research. Research limitations/implications The estimation procedure allowed only a partial validation of the proposed model because, although positive, the relationships between MAS and RC, between HC and performance and between RC and organizational performance were not statistically significant. Practical implications The study highlights the role of MAS as information networks that collect, process and communicate information that influences the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge and the development of IC. Originality/value In this research, an arguably more complete framework of the relations between MAS, IC and performance is developed and empirically tested. Despite the existence of some literature addressing the relationship between MAS and IC, this is the first study, of which authors are aware, that focuses specifically on the relationships between MAS and the three dimensions of IC (HC, SC and RC), as well as their effects on organizational performance.


2020 ◽  
Vol 18 (4) ◽  
pp. 767-782
Author(s):  
Veny Senjaya ◽  
◽  
Rina Anindita ◽  

This study aimed to identify whether transformational leadership and organizational culture could be an appropriate basis for increasing organizational commitment through job satisfaction. This study was conducted through a survey of 320 employees in the mining industry in Jakarta, Indonesia by distributing questionnaires. The structural Equation Model is used to analyze data. The results indicate that there is a positive relationship between transformational leadership and job satisfaction, between organizational culture and job satisfaction, between organizational culture and organizational commitment, between organizational commitment and transformational leadership, and also between job satisfaction and organizational commitment in the mining industry employees. This study is expected to be a reference for further research on the influence of transformational leadership and organizational culture on organizational commitment through job satisfaction and can provide information for consideration in implementing effective human resource management.


2009 ◽  
Vol 75 (1) ◽  
pp. 11-34 ◽  
Author(s):  
Wouter Vandenabeele

Public service motivation (PSM) has been linked to various outcome variables, but as more and more public administration research is devoted to improving performance, the possible link between PSM and performance is increasingly of interest. The current study contributes to this literature by investigating whether this relationship is present in a dataset of Belgian civil servants. The results corroborate the general thesis and demonstrate a mediation effect (to some extent) of job satisfaction and organizational commitment on this relationship. By doing so, the present study partly unveils the mechanisms upon which the PSM—performance relationship is based. Points for practitioners The findings of this study should urge public managers and decision-makers to value the effect of PSM in a public sector environment. First, as individual PSM apparently correlates with performance, this might provide some ideas about how to manage human resources in an effectiveness and efficiency driven public sector. Considering PSM in recruitment, retention and training may engender better individual performance. Next to this, the mediating role of job satisfaction and organizational commitment should enable public managers to find more openings to harness PSM effectively. After all, it embeds PSM better into vested theory and practices, with which practitioners may be more familiar.


2019 ◽  
Vol 11 (1) ◽  
pp. 1-15
Author(s):  
Muhammad Adhan ◽  
Jufrizen Jufrizen ◽  
Muhammad Andi Prayogi ◽  
Yudi Siswadi

This study aims to analyze the effect of job satisfaction on lecturer organizational commitment and performance, and to analyze the mediating role of organizational commitment to the effect of job satisfaction on lecturer performance. This research was conducted at the Universitas Muhammadiyah Sumatera Utara (UMSU) and the Universitas Muslim Nusantara (UMN) Al Washliyah in Medan. The population is 425 permanent lecturers who hold functional positions at the two universities, and the sample was determined as many as 219 people. Data were collected by interview and questionnaire techniques. Path analysis is used to analyze data, and shows that job satisfaction is proven to have a significant direct effect both on organizational commitment and on lecturer performance. Organizational commitment is also proven to have a direct and significant effect on performance. However. the test results show that job satisfaction does not support lecturer performance when mediated through organizational commitment.  


2019 ◽  
Vol 118 (2) ◽  
pp. 43-50
Author(s):  
Jae-Won Choi ◽  
Keo-Young Song ◽  
Seok-Kee Lee

Background/Objectives: According to the National Statistical Office's August 2018 「Survey of the economically active population and additional surveys by type of work」, the proportion of irregular workers among all wage earners stands at 32.9 percent. As such, irregular workers play a certain role in various sectors of the corporate organization, but they are a source of conflict within the organization due to treatment inequality and discrimination. Such conflicts within corporate organizations are further cited as causing socioeconomic problems. In this study, we intend to identify the types of organizational culture that affect the job satisfaction and organizational commitment of irregular workers to help establish a desirable organizational culture, mitigate negative conflicts within the organization and improve organizational performance.


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