Career Stage Effect on Organizational Commitment: Empirical Evidence from Indian Banking Industry

The concept of organizational commitment as an important contributor to behavior in organizations has been increasingly researched. This study seeks to distinguish the significant antecedents of organizational commitment within the banking industry. Analysis of data from the sample of 118 bank vice presidents of 713 contacted suggest a reduced set of antecedent variables. Specifically, personal characteristics, job characteristics, and perceived work experiences significantly contributed to the organizational commitment construct. These results support previously proposed multivariate models. However, the model proposed here may provide a more effective basis for organizational design and research as a reduced model, including seven antecedent variables. The analyses introduced from cross-cultural research a measure of uncertainty of validity within a single culture. Its utility for cross-cultural work is further enriched. Replication is needed.

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Exploring relationships among ethical climate types and organizational commitment

Journal of Indian Business Research ◽

10.1108/jibr-02-2015-0022 ◽

2017 ◽

Vol 9 (1) ◽

pp. 20-40 ◽

Cited By ~ 5

Author(s):

Japneet Kaur

Keyword(s):

Organizational Commitment ◽

Employee Turnover ◽

Ethical Climate ◽

Banking Sector ◽

Banking Industry ◽

Negative Impact ◽

Predictive Ability ◽

Content Type ◽

The Relationship ◽

Three Components

Purpose Indian banking sector is facing a number of challenges, and increasing number of corporate frauds and employee turnover are among the top list. Literature reveals that gaining insights about ethical climate may provide a possible solution and relief from the challenges being faced. This paper aims to contribute to the understanding of the prevalent various ethical climate types in the Indian banking industry. Furthermore, it presents interesting results by investigating the effect of five theorized ethical climate types on organizational commitment along with its three components in the banking sector. Design/methodology/approach This empirical research encompasses a descriptive research design. Sample uses 266 respondents from four prime banks of the Indian banking industry. Findings Statistical analyses unveiled that all five conceptualized ethical climate types are prevalent in the Indian banking industry. However, the perception of employees for caring climate was the highest among all others. In contrast to the results reported by Western studies, this research reveals a strong negative impact of instrumental climate on affective commitment. Furthermore, it has been seen that instrumental climate is a significant predictor for the three components of commitment (affective, continuance and normative). However, it fails to predict the overall organizational commitment construct. Likewise, opposed to findings of Western countries, law and code, rules and independent climate types have shown significant relationship and impact on organizational commitment for Indian banking sector employees. It has been found that different commitment components are predicted by a diverse mix of climate types in India. Practical implications Findings highlight varying strength of relationship and predictive ability of different ethical climate types with commitment. This helps in elucidating that managers and top executives should focus on building an ethical work environment to warrant high-level commitment among employees. Congruence between employee, manager and organizations’ perception of ethics is a pre-requisite for maintaining a long-term relationship among the parties. This study will enable understanding the role of ethical climate in reducing corporate frauds and employee turnover. Originality/value This research addresses a significant gap in literature by exploring the relationship between ethical climate and organizational commitment. The study uses data from the Indian banking industry which contributes to expanding knowledge of the relationship in the Indian context.

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Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange

Jurnal Economia ◽

10.21831/economia.v14i2.19560 ◽

2018 ◽

Vol 14 (2) ◽

pp. 126-137

Author(s):

Ice Maria Ulfa ◽

Bambang Subroto ◽

Zaki Baridwan

Keyword(s):

Earnings Management ◽

Empirical Evidence ◽

Banking Industry ◽

Stock Exchange ◽

Fair Value ◽

Fair Value Accounting ◽

Loan Loss ◽

Trade Off ◽

Gains And Losses ◽

The Impact

Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair value accounting in banking industry. The main contribution of this study is providing provide empirical evidence about the impact of fair value accounting on earnings management in Indonesia. Earnings management is proxied by loan loss provision (LLP), the realized of gains and losses, and the trade-off between realized gains and losses and LLP following Bratten et al (2013). The study provides empirical evidence that earnings management is still performed by banks, by using LLP, realized gains and losses and also occurs trade-off between LLP and realized gains and losses as means to perform earnings management in accordance with the needs of management. If banks are exposed to fair value accounting, managers will have more flexibility in reporting banks’ financial performance to present a desired earning, by providing them with additional earning managements tools. These findings can be informative for policymakers, banking practitioners, and academics. Keywords: earnings management, fair value accounting, LLP, realized gains and losses, trade-off LLP and realized gains and losses.Abstrak: Akuntansi Nilai Wajar dan Manajemen Laba menggunakan CKPN dan Realized Gains and Losses: Studi pada Industri Perbankan yang terdaftar di Bursa Efek Indonesia. Studi ini bertujuan untuk meneliti apakah manajemen laba dapat dibatasi oleh penerapan akuntansi nilai wajar dalam industri perbankan. Kontribusi dari penelitian ini adalah untuk memberikan bukti empiris tentang dampak penerapan akuntansi nilai wajar pada manajemen laba di Indonesia. Manajemen laba diproksikan oleh cadangan kerugian penurunan nilai (CKPN), realized of gains and losses, dan trade-off antara realized of gains and losses dan CKPN mengikuti model penelitian Bratten et al (2013). Studi ini memberikan bukti empiris bahwa manajemen laba masih dilakukan oleh bank menggunakan CKPN, realized of gains and losses dan juga terjadi trade-off antara CKPN dan realized of gains and losses sebagai sarana manajemen laba sesuai dengan kebutuhan manajemen. Konsekuensi dari paparan bank terhadap akuntansi nilai wajar dapat meningkatkan fleksibilitas manajer dalam melaporkan penghasilan yang diinginkan dengan memberikan mereka alat manajemen laba. Temuan-temuan tersebut dapat bersifat informatif bagi pembuat kebijakan, anggota industri perbankan, dan akademisi. Kata kunci: manajemen laba, akuntansi nilai wajar, CKPN, realized gains and losses, trade-off CKPN dan realized gains and losses.

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The Effects of Employee Ownership on Organizational Commitment and Job Satisfaction: An Empirical Evidence From French Listed Companies

Journal of Organizational Psychology ◽

10.33423/jop.v20i6.3824 ◽

2020 ◽

Vol 20 (6) ◽

Keyword(s):

Job Satisfaction ◽

Organizational Commitment ◽

Empirical Evidence ◽

Listed Companies ◽

Employee Ownership

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ORGANIZATIONAL JUSTICE, ORGANIZATIONAL COMMITMENT AND TRUST IN MANAGER AS PREDICTORS OF ORGANIZATIONAL CITIZENSHIP BEHAVIOUR AMONG BANK EMPLOYEES

LASU Journal of Employment Relations & Human Resource Management ◽

10.36108/ljerhrm/0202.02.0171 ◽

2020 ◽

Vol 2 (1) ◽

pp. 248-266

Author(s):

Solomon Yinde OJO, ◽

Rafiu Akanji BANKOLE ◽

Toluwalope ADEBOLA

Keyword(s):

Organizational Commitment ◽

Organizational Justice ◽

Organizational Citizenship ◽

Organizational Citizenship Behavior ◽

Banking Industry ◽

Interactional Justice ◽

Citizenship Behavior ◽

Organizational Behaviour ◽

Ex Post ◽

Bank Employees

This study investigated the influence of perceived organizational justice, organizational commitment and trust in manager as predictors of organizational citizenship behaviour among bank employees. Essentially, the issue of organizational justice, trust in managers and organizational commitment are subjects of interest in organizational behaviour and human resource management and as such this could be investigated in the banking industry in order to assess how they influence organizational citizenship behaviour. The study was a survey which employed Ex-Post Factor design. The design was found appropriate because the variables of interest were already in existence in the study area. Data was collected from 186 respondents. Using a structured questionnaire collected data were analysed using the inferential and descriptive statistics of the Statistical Package for Social Sciences (SPSS) version 21. The result revealed that perceived organizational justice was significantly and positively related to organizational citizenship behaviour [r(184)=.51** P<.01]; organizational commitment was significantly and positively related to organizational citizenship behaviour among bank employees [r(184)=.48**, P<.01]; trust in managers was significantly and positively related to organizational citizenship behaviour among bank employees [t(184)=.36**, P<.0.1]; perceived interactional justice was significantly and positively related to organizational citizenship behaviour (t184=6.37<.05]; perceived procedural justice was significantly and positively related to organizational citizenship behaviour {t(184)=.30**, P<.01]; perceived distributive justice was significantly and positively related to organizational citizenship behaviour among bank employees {r(184)=.43**, P<.01). Finally, the findings revealed that the predictor variables (perceived organizational justice, organizational commitment and trust in manager) showed significantly independent and joint prediction of organizational citizenship behavior among bank employees {F=78.74, P<.05, R2=.56.12}. It was concluded that organizational justice, trust in manager and organizational commitment significantly were significantly related to organizational citizenship behaviour among bank employees respectively and jointly. It was therefore recommended that organizational citizenship behavior should be more encouraged in the banking industry and other allied industries.

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PENGARUH KOMPETENSI DAN BUDAYA ORGANISASI PADA KINERJA PENYUSUN LAPORAN KEUANGAN SATUAN KERJA MELALUI KOMITMEN ORGANISASI

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2017.v06.i07.p07 ◽

2017 ◽

pp. 2789

Author(s):

Veryanto Adi Prakoso ◽

Ni Made Dwi Ratnadi ◽

IGAM Asri Dwija Putri

Keyword(s):

Organizational Culture ◽

Organizational Commitment ◽

Path Analysis ◽

Empirical Evidence ◽

Sampling Technique ◽

Questionnaire Data ◽

Work Unit ◽

Purposive Sampling ◽

Positive Effect

This study aims to obtain empirical evidence of the influence of competence, organizational culture on performance of the financial report's authors work unit ministry/institutions through organizational commitment. The research was conducted at the working unit ministries / agencies in the area of ??payment KPPN Denpasar. Samples used as many as 144 respondents using purposive sampling technique. Data is collected using a questionnaire. Data were analyzed using Path Analysis. The results of this study indicate that competence of a positive effect on the performance of financial report's authors, organizational culture of positive effect on performance financial report's authors, organizational commitment of a positive effect on the performance of financial report's authors, competency of positive effect on organizational commitment of financial report's authors, organizational culture had no effect on organizational commitment of financial report's authors, competence of positive effect on the performance of the financial report's authors through organizational commitment and organizational culture of positive effect on the performance of the financial report's authors through organizational commitment.

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