ความสัมพันธ์ระหว่างอัตลักษณ์วิชาชีพ การประเมินแก่นแท้ตนเอง ทัศนคติในการทำงานและพฤติกรรมการเป็นสมาชิกที่ดีขององค์กรในกลุ่มตัวอย่างนักบัญชีของบริษัทญี่ปุ่นในประเทศไทย
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Abstract
There was a study of organizational citizenship behavior (OCB) of personnel from various professions such as teachers, engineers, nurses, bank employees, production workers, military personnel, etc. While such studies in the group of accountants have not received much attention. In spite of the fact that the accounting profession is important to the economy in particular, their financial statements have profound effect on the entrepreneurs’ investment decision. Building on Organ (1988) OCB concept, this pilot study has the dual purpose of investigating accountants' perceptions of OCB and examining its relationship with their professional identity, core self-evaluation, job satisfaction, organizational commitment, and supervisory support. Questionnaire survey was administered to 116 accountants in Japanese subsidiaries including 15 industrial sectors nationwide. Factor and correlation analysis results revealed that accountants perceive OCB in three dimensions: altruism. consciousness and compliance with a sign of a significantly positive correlation with their professional identity, core self-evaluation, job satisfaction, organizational commitment, and supervisory support. Moreover, regression analysis showed that job satisfaction, core self-evaluation and professional identity have a statistically significant effect on accountants' OCB. These results expand our understanding of the relation between professional behavior and OCB development in accounting professions in the context of Japanese organizational culture. The practical implementations and rooms for future research were also discussed.
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