Competences, empowerment and organisational citizenship behaviors (OCBs) among public sector accountants in Uganda.

Abstract

The study examined the relationship between Competencies, Empowerment and Organizational Citizenship Behaviors (OCBs) among public sector accountants. The study was guided by the specific objectives which were to identify core competencies of public sector accountants, establish relationship between competencies and OCBs and to establish the relationship between empowerment and OCBs of public sector accountants.

A conceptual framework was developed by the researcher from the available literature relating to the study variables. A cross sectional survey designed was used basing on the sample size of 86 respondents who were certified public sector accountants from Uganda government ministries. Closed ended questionnaires were used to collect data. Cross tabulations were used to describe the professional qualifications of the respondents with regard to their ages, position, level of education and sex. Using OCAP framework (Munene et al 2005), competencies for public sector accountants were profiled. Analysis of variance (ANOVA) test was used to compare the differences in perception of the study variables with regard to the demographic characteristics of the study respondents and to establish other findings that may be useful. Data was analyzed using SPSS to capture sample characteristics, correlation and chi square tests.

Findings from the (ANOVA) test showed a significant difference between key personal competencies and the positions of the respondents. It also revealed a significant difference between the age of respondents and organizational citizenship behaviors of public sector accountants. It was further indicated that there was a significant difference between the level of education of respondents and operant competencies. Further more, findings from the bivariate correlation showed that competencies and empowerment were not significantly related to OCBs of public sector accountants, though it has been inconsistent with the findings of the available literature as it was noted. It was concluded that enhancing the study variables would therefore lead to more OCBs of public sector accountants as it is effective functioning of the institution. The researcher recommended that public sector accountants need to be assisted to make their roles clear through competence profiling. They should also be given the opportunity to utilize their competencies so as to achieve high OCBs in an institution.