Perceived Organizational Support and Accounting Professionals’ Performance in Bangladesh: Mediating role of Organizational Commitment

Abstract

This study examines the effects of perceived organizational support (POS) on both in-role and extra-role performance of certified accounting professionals in the context of Bangladesh. In this relationship the mediating effect of organizational commitment is also explored. A cross-sectional design was used to explore the association in a sample of 359 full-time certified accounting professionals working in different private organizations in Bangladesh. Partial Least Square (PLS) path modeling, a variance based techniques of Structural Equation Modeling (SEM) was employed to test the hypothesized relationship. The results exhibited the significant positive effects of POS on in-role, extra-role performance and also on organizational commitment. This study also showed the significant positive influence of organization commitment on both type of performance of accounting professionals and confirmed its mediating role in the relationship between POS and both type of employee performance. Therefore, this study clarified the beneficial effects of POS and organizational commitment on both in-role and extra-role performance of employees. The implications of the findings and the directions for future studies are also discussed.

Keywords: Perceived Organizational Support, Organizational Commitment, in-role and extra-role performance, Accounting Professionals, Bangladesh