The Moderating Role of Individuals’ Personality Type in the Effect of Social Responsibility Perception on Accountants’ Job Satisfaction and Commitment
Subject Areas : Management AccountingMaliheh Alifarri 1 , Hamidreza Vakilifard 2 , Bahman Banimahd 3 , Ramazanali Royaee 4
1 - Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 - Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
3 - Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
4 - Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
Keywords: Social Responsibility Percepti, Personality Type, Job Attitude, Accountants,
Abstract :
The aim of the present study is to investigate the moderating role of personality type in the relationship between social responsibility perception and job satisfaction and organizational commitment. According to the aim of the study, the applied research method, and in terms of research method, descriptive – correlative was applied in which the data was gathered by using questionnaire among 196 experienced accountants in all of the offices, Units and different departments involved governmental service management rule. To investigate the variables according to the median measurement, t-test, to investigate the difference between three or more groups of variables, one-way analysis of variance (ANOVA), for paired comparison between the averages of groups, the Scheffe test and to investigate the moderating role hypothesis, the multiple hierarchical regressions was used. Finally, the gathered data was analyzed using Statistical Package for the Social Sciences 18 (SPSS). The results show that the relationship between social responsibility perception of business units and job satisfaction was confirmed and social responsibility perception of business units has a significant effect on organizational commitment. Furthermore, the findings reveal that individual’s personality type does not moderate the relationship between social responsibility perception, job satisfaction and organizational commitment.
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