INDIVIDUALISM-COLLECTIVISM (IC) AS AN INDIVIDUAL DIFFERENCE PREDICTOR OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) IN AN ACCOUNTING ENVIRONMENT SETTING

Abstract:  The  purpose  of  this  research  is  to  examine  whether  individualism-collectivism  dimension  (beliefs,  values  and  norms)  positively  related  with organizational  citizenship  behavior  dimension  (interpersonal  helping,  individual initiative  and  loyal  boosterism)  in  an  accounting  environment  setting.  Structural Equation  Model  (SEM)  are  used  to  analyze  data.  The  sample  consists  of  365 accounting  college  students.  The  results  showed  that  individualism-collectivism‟s dimension  positively  related  with  organizational  citizenship  behavior  dimension. This  result  supported  the  previous  research  conducted  by  Moorman  and  Blakely (1995).

Keywords: Individualism-Collectivism, Organizational Citizenship Behavior

Author: Susanti R. Saragih and Joni

Journal Code: jpmanajemengg070004

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