Operant competencies, distributive justice and organisational citizenship behavior among public sector accountants

Abstract

The study examined the relationship between operant competencies, distributive justice and organizational citizenship behaviours (OCBS) among public sector accountants. The study was guided by specific objectives which were to establish the relationship between operant competencies and organizational citizenship behaviours (OCBs) and to establish the relationship between distributive justice and organizational citizenship behaviours (OCBs) of public sector accountants.

A theoretical frame work was developed from the available literature that relates the study variables of concern in this regard. In the study, a cross sectional survey design was used by the researcher and this was based on the sample size of 86 respondents who were certified public sector accountants from various government ministries of Uganda. The researcher used close ended instruments to collect data. Cross tabulations were used to describe the data in terms of the respondents’ professional qualifications in reference to their position, age, sex and level of education. Analysis of variance (ANOVA) test was used by the researcher to compare data in order to cater for variations in the study variables in reference to demographic characteristics of the study respondents. SPSS was used to analyse data. Study findings from (ANNOVA) indicated that key personal competencies of public sector accountants can be affected by their positions. It also showed a positive relationship between OCBs and the age of public sector accountants.

Findings from the bivariate correlation revealed that operant competencies and distributive justice were not significantly related to OCBs of public sector accountants; however its findings are to some extent incongruent with some findings of the available literature. It was concluded that integrating study variables would create fertile grounds for OCBs to be generated amongst public institutions. Basing on research findings, the researcher recommended that a number of motivational strategies need to be employed in order to assist public sector accountants utilize their operant competencies to maximumly generate OCBs in their respective institutions of service.