Behavioural Factors Affecting Accounting Task Performance

Abstract

The purpose of this study is to examine the interrelationships among accounting employees’ behavioural variables of conflict, communication, balanced power, shared values, trust and cooperation, and their impact on accounting task performance. The study uses the structural equation modeling technique and data collected through survey method. Results indicate that the relationships of conflict, communication and balanced power on trust are statistically significant and are of the a priori expectations. The factors: conflict and balanced power have significant influence on cooperation and their relationship with cooperation are of the a-priori expectation. Overall, the study finds that trust and cooperation have significant positive impacts on accounting employee task performance. Conclusion and implications are derived from the study findings and direction for further research provided.

Keywords: behavioural factors, accounting employee task performance, balanced power, shared values, trust, structural equation modeling