scholarly journals Impact of Organizational Commitment on Accounting Professionals’ Performance: Case of Accounting Firms

2021 ◽  
Vol 28 (2) ◽  
pp. 59
Author(s):  
Lassaad Abdelmoula ◽  
Sami Boudabbous
Keyword(s):  
Organizational Commitment ◽  
Job Performance ◽  
Design Methodology ◽  
Normative Commitment ◽  
Accounting Profession ◽  
Accounting Firms ◽  
Accounting Professionals ◽  
The Impact

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.

scholarly journals THE EFFECT OF JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT ON NURSES’ PERFORMANCE

2019 ◽  
Vol 7 (6) ◽  
pp. 332-339 ◽  
Author(s):  
Mohammed A. Karem ◽  
Yazen N. Mahmood ◽  
Alaa S. Jameel ◽  
Abd Rahman Ahmad
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Job Performance ◽  
Quantitative Method ◽  
Affective Commitment ◽  
Critical Role ◽  
The Body ◽  
Normative Commitment ◽  
Continuance Commitment ◽  
The Impact

The purpose: The purpose of this study was to find the impact of organizational commitment and Job satisfaction on nurses’ job performance. Methodology: The study conducted at the hospital of Ibn al-Athir and employed a quantitative method by structured questionnaires to collect the data. 200 questionnaires were distributed randomly and only 108 valid surveys likewise; the valid questionnaires have been analyzed by SPSS to exam the impact of organizational commitment and job satisfaction on job performance. Findings: the results indicated there is a positive and significant impact of Job satisfaction on nurses' performance. However, the three components of organizational commitment, Affective Commitment, Continuance Commitment, and Normative Commitment have a positive and significant impact on nurse's performance. The findings of this research indicate that employees ' job satisfaction and organizational commitment components play a critical role in nurses' performance. Implications: of this study to enrich the body of literature in the context of Iraq, which is suffering from a lack of studies related to nurses' performance. Novelty: the study provided useful and valuable recommendations to hospitals to increase nurse performance in the context of Iraq.

Organizational Justice and Employee Sustainability: The Mediating Role of Organizational Commitment

2020 ◽  
Vol 3 (3) ◽  
pp. 12-22
Author(s):  
Mehreen Fatima ◽  
Zeeshan Izhar ◽  
Zaheer Abbas Kazmi
Keyword(s):  
Organizational Commitment ◽  
Organizational Justice ◽  
Developing Country ◽  
Design Methodology ◽  
Direct Relationship ◽  
Banking Sector ◽  
Mediating Role ◽  
Research Gap ◽  
The Impact

Purpose- The primary purpose of the study is to determine the impact of organizational justice (OJ) on employee sustainability. Along with that, it also describes how organizational commitment mediates this direct relationship. This study includes all dimensions of OJ which are distributive, procedural and interactional (interpersonal & informational) within the context of a developing country (Pakistan). Design/Methodology- This study has considered employees working in the banking sector of Pakistan. Two hundred ten questionnaires were received back from employees. Regression analysis was used to analyze direct relationships between variables, while smart partial least squares (PLS) were used for mediation analysis. Findings- Results demonstrated that all hypothesis were accepted and it was also confirmed that organizational commitment (OC) mediates the direct relationship between OJ and employee sustainability (ES). Originality/value- Multidimensional construct of organizational justice was tested in this study, in the context of a developing country (Pakistan), to address the research gap.

Workplace Mindfulness in Accounting Practice: Issues, Opportunities, and Challenges

2019 ◽  
Vol 33 (4) ◽  
pp. 167-185
Author(s):  
Yu-Tzu Chang ◽  
Dan N. Stone
Keyword(s):  
Job Performance ◽  
Work Outcomes ◽  
Review Of Literature ◽  
Accounting Firms ◽  
Accounting Practice ◽  
Accounting Professionals ◽  
Practice Opportunities ◽  
Reducing Stress ◽  
Jel Classifications

SYNOPSIS Research suggests that individual, secular mindfulness can improve work outcomes, including reducing stress and increasing attention, wellness, and job performance. This paper discusses the construct and efficacy of mindfulness and explores opportunities for and challenges to integrating workplace mindfulness in professional accounting. Evidence from websites suggests that most large accounting firms promote workplace mindfulness to their clients and that some (e.g., EY and PWC) promote its practice among their accounting professionals. While a review of literature indicates support for some claimed benefits, workplace mindfulness is no panacea. Challenges to workplace mindfulness include the unwillingness of some accounting professionals to practice mindfulness and that some claimed benefits, e.g., improved leadership and teamwork, are not well-supported by research. The paper concludes by proposing a set of workplace mindfulness issues and practice opportunities and discussing impediments to and the limits of mindfulness in professional accounting. JEL Classifications: M40; M41; M42.

scholarly journals Pengaruh Komitmen Organisasional dan Etika Kerja Islami terhadap Performansi Kerja Para Staf Pengajar pada Perguruan Tinggi di Surakarta dengan Basis Institusi sebagai Variabel Moderator

2012 ◽  
Vol 3 (1) ◽  
pp. 73
Author(s):  
Amin Wahyudi
Keyword(s):  
Organizational Commitment ◽  
Job Performance ◽  
Faculty Member ◽  
Work Ethic ◽  
Islamic Work Ethic ◽  
The Impact ◽  
Moderating Role

The purposes of this study are: (1) examine the impact of organizationalcommitment to job performance of faculty member in Surakarta; (2) examine the impact of Islamic work ethic to job performance; and (3) examine the moderation role of institutional-base on the impact of Islamic work ethic to job performance. The results show that organizational commitment and Islamic work ethic had significance effect to job performance, but institutional-based had no moderating role in the effect of Islamic work ethic to job performance

A Literature Review of the Three Elements of Organizational Commitment: The Meaning of the Contribution Score Average

2021 ◽  
Vol 18 ◽  
pp. 679-689
Author(s):  
Albet Maydiantoro ◽  
Rias Tusianah ◽  
Usastiawaty C. A. S Isnainy ◽  
Tubagus Ali Rachman Puja Kesuma ◽  
M. Arifki Zainaro ◽  
...  
Keyword(s):  
Organizational Commitment ◽  
Affective Commitment ◽  
Meta Analysis ◽  
Average Score ◽  
Normative Commitment ◽  
Continuance Commitment ◽  
Self Interest ◽  
Common Interests ◽  
The Impact ◽  
Personal Interests

This is a meta-analysis study. The study aims to determine the highest average score and the impact of the three elements of Allen and Meyer’s organizational commitment: Affective Commitment (AC), Normative Commitment (NC), and Continuance Commitment (CC). The author employed Sturgess's interpretation to determine the average score by Very Low, Low, Low Enough, High Enough, High, and Very High. We got that the highest average score of the three components of organizational commitments is the affective commitment (0.704), followed by the normative commitment (0.681), and the last one is the continuance commitment (0.585). We draw the conclusion that a person, basically, wants to be useful to others. Then, she will be able to put aside individual interests for the sake of common interests so that she will dare to bind herself to agreements, rules, and norms for mutual survival (NC). 'As a result of wanting to be useful to others and having the courage to decide to stay together in the rules, she will dare to put aside his transactional self-interest which is centered on personal interests or gain (CC). The scoring average consecutively says that AC is the biggest among of all, NC is less than AC, and CC is the least, implies that a manager should be able to build and maintain the AC as the first priority, followed by the NC. If a manager has been able to build and maintain the AC and NC, she is able to build and maintain the CC automatically.

The revenue persistence of US accounting firms: impacts of SOX and financial crisis

2019 ◽  
Vol 31 (3) ◽  
pp. 523-548
Author(s):  
KiKyung Song ◽  
Eunyoung Whang
Keyword(s):  
Financial Crisis ◽  
Design Methodology ◽  
Market Conditions ◽  
Accounting Firms ◽  
Content Type ◽  
Advisory Services ◽  
Sarbanes Oxley ◽  
Financial Crisis Of 2008 ◽  
The Impact ◽  
Management Advisory

Purpose Typical accounting firms offer three types of accounting services to their clients: accounting and auditing (AA), tax (TAX) and management advisory services (MAS). Each accounting service has a different revenue persistence. Moreover, revenue persistence is affected by exogenous events such as new regulations (e.g. Sarbanes-Oxley Act [SOX] in 2002) and market conditions (e.g. the financial crisis of 2008). This paper aims to examine the revenue persistence of accounting services and how it is affected by SOX and the financial crisis. Design/methodology/approach Using 742 firm-year observations from 100 of the largest US accounting firms from 1999 to 2015, this paper examines whether revenue from AA, TAX and MAS has different degrees of persistence and how SOX and the financial crisis in 2008 change the revenue persistence of each accounting service. Findings This paper finds that MAS generates more persistent revenue than AA and TAX. SOX enhances the revenue persistence of MAS. The financial crisis makes revenue from AA less persistent than during the pre-financial crisis period. Originality/value This paper contributes to the understanding of the revenue persistence of accounting services and the impact of exogenous events such as SOX and the financial crisis of 2008.

Strengthening the impact of career development on job performance: the important role of organizational and individual factors

2019 ◽  
Vol 27 (4) ◽  
pp. 37-39
Keyword(s):  
Career Development ◽  
Job Performance ◽  
Design Methodology ◽  
Organizational Factors ◽  
Content Type ◽  
Pertinent Information ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings A positive relationship exists between employee career development and job performance. The impact can become more substantial when the process of career development becomes the joint responsibility of employee and firm. This makes it imperative to identify individual and organizational factors most able to enhance the relationship and achieve desired outcomes. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Conflicting values at work: the impact of institutional stress on job performance

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Job Performance ◽  
Design Methodology ◽  
Reading Time ◽  
Content Type ◽  
Pertinent Information ◽  
Motivational Resources ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications ◽  
Managerial Responsibility

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings The study, set in four Norwegian hospitals, finds that institutional stress is directly related to employee job performance, but not directly related to job performance in those with managerial responsibility. The relationship between institutional stress and job performance is mediated by motivational resources – autonomy, competence and social support. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

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