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An Exploratory Study on the Relationship between Job Attitudes and Organizational Citizenship Behavior of Accountants

This study aims at investigating the perception of organizational citizenship behavior among accountants working in Japanese subsidiaries and examining the predictors of those behavior from individual level variables of job attitudes. Factor analysis, correlation and multiple regression analysis were used to analyze data from mailed survey to 116 accountants countrywide. The results showed that altruism, consciousness and compliance are three dimensions of OCB perceived and statistically significant related to the accountants’ job satisfaction, organizational commitment and supervisory support, whereas their OCB is significantly predicted by job satisfaction. The findings offer new understanding and directions to develop OCB among the accountants. Implementations and suggestions regarding role ambiguity and human resource management practices in Japanese subsidiaries are discussed.