The Effect of Organizational Citizen Behavior on Organizational Commitment: Evidence from Local Government Accountant

Abstract

This paper investigates the question of whether organizational citizenship behavior means the employee or staff of local government accountant which has responsibilities and makes extra effort in this regard to make strong commitment. The concept of organizational commitment includes the confidence in and acceptance of the aim, objective and values of the organization, the will to make more effort than required for the organization and to remain as a member of that organization, the identification with the objectives of the stakeholders of the organization, and the internalization of its values. Therefore, the concept of professional local government accountant commitment is as important as the concept of organizational commitment. Professional accountant commitment is related to featuring the professional identity, making effort for the profession, and to being committed to professional objectives, values, norms and ethical principles. The purpose of the present research is to determine the relationship between organizational citizenship behaviors which having two basic dimensions�altruism and generalized compliance (Smith, Organ, & Near, 1983), and professional commitment which consist of affective commitment, continuance commitment, and normative commitment. Data was collected from 32 local accountant practice. Primer data�s collected through questionnaire and depth interview to local accountant around East Kalimantan Province. The scale of Podsakoff et al. (1990) was used as the organizational citizenship behavior scale, and the scales developed by Meyer, Allen and Smith (1993) were used as the organizational and professional commitment scales. As a result of the research, a significant normative commitment was determined between the organizational commitment behaviors of the accountant practice, the �affective commitment� and �continuance commitment� is less determined of the OCBS. A positive and significant relationship was observed between organizational and professional commitments and organizational citizenship behavior. However, the results indicated that professional commitment is more related to the organizational citizenship behavior than organizational commitment. Professional and organizational of accountant commitments were determined to explain the organizational citizenship behavior perceptions of the local government. As a result, professional commitments of the local accountant were found to be higher than their organizational commitments.