Accountability and Spirituality at Work Consequences on Organizational Citizenship Behavior

Ria Mennita, Indra Awal Priyanto


The value of Organizational Citizenship Behavior (OCB) is an interesting topic in the focus of researchers and practitioners. This study aims to examine the effect of accountability and spirituality at work on OCB. This type of research is explanatory research through quantitative approach. The research population are accountants in East Java. Data collection was obtained through the distribution of online questionnaires. The Questionnaire collected were 110 questionnaires. The analytical method used is multiple linear regression analysis to test the hypothesis by using SPSS 26 software. The result of this research found that Accountability and spirituality at work affect to OCB.


Full Text:



Ahmadi, S., Nami, Y., & Barvarz R. (2014). The Relationship Between Spirituality in The Workplace and Organizational Citizenship Behavior. Procedia - Social and Behavioral Sciences, 114, 262–264. 10.1016/j.sbspro.2013.12.695

Ashmos, D. P., & Duchon, D. (2000). Spirituality at Work: A Conceptualization and Measure. Journal of Management Inquiry, 9 (2), 134–145.

Bateman, T. S, & Organ, D. W. (1983). Job satisfaction and the good soldier: The relationship between affect and employee citizenship. Academy of Management Journal, 26 (4), 587–595.

Dean, D. J. (2017). Religion and Spirituality in the Workplace: A Quantitative Evaluation of Job Satisfaction and Organizational Commitment. ProQuest, 10260968, 121.

Dirkx, K., Kester, L., & Kirschner, P.A. (2013). The Testing Effect for Retention Facts and Application of Knowledge. Biennal Conference EARLI.

Djafri, F., & Kamaruzaman, N. (2016). Islamic Spirituality, Organizational Commitment and Organizational Citizenship Behavior: A Proposed Conceptual Framework. Middle East Journal of Business, 11, 28–37.

Elstad, E., Christophersen, K., & Turmo, A. (2012). The strength of accountability and teachers’ organisational citizenship behaviour. Journal of Educational Administration, 50(5), 612–628.

Ferris, G. R, Dulebohn, D. D., Frink, J., George-Falvy, T. R., Mitchell, & Matthews. (1997). Job and Organizational Characteristics, Accountability, and Employee Influence. Journal of Managerial Issues, 9 (2), 162–175.

Frink, D, Hall, A. T., Perryman, A. A., Ranft, A. L., Hochwarter, W. A., & Ferris, G. R. (2008). A meso-level theory of accountability in organizations. Research in Personnel and Human Resources Management, 27, 177–245.

Frink, D. D., & Ferris, G. R. (1998). Accountability, impression management, and goal setting in the performance evaluation process. Human Relations, 51, 1259–1283.

Garg, N., Punia, B. K., & Jain, A. (2019). Workplace Spirituality and Job Satisfaction: Exploring Mediating Effect of Organization Citizenship Behaviour. Vision, 10. 10.1177/0972262919850928

Ghazzawi, I., Smith, Y., & Cao, Y. (2016). Faith and Job Satisfaction: Is Religion a Missing Link? Journal of Organizational Culture, Communications and Conflict, 20 (1), 29.

Gustari, I., & W. Widodo. (2020). Exploring The Effect of Empowerment and GCG on OCB: Mediating by Job Satisfaction. Journal of Xi’an University of Architecture & Technology, 12 (5), 753–761.

Hair, J. F., William C. B. Barry J. B., & Rolph E. A. (2006). Multivariate Data Analysis Pearson International Edition Edition 6. New Jersey. Pearson.

Hall, A., Frink, D, Ferris, G. R, Hochwarter, W. A, Kacmar, C. J, & Bowen, M. G. (2003). Account_ability in human resources management. New Directions in Human Resource Management, 29–63.

Hall, A. T., Zinko, R., Perryman, A. A., & Ferris, G. R. (2009). Organizational citizenship behaviour and reputation: Mediators in the relationships between accountability and job performance and satisfaction. Journal of Leadership & Organizational Studies, 15 (4), 381–392.

Han, Y., & Perry, J. L. (2020). Employee accountability: Development of a multidimensional scale. International Public Management Journal, 23 (2), 224–251.

Hochwarter, W., Hall, A. T., Perrewe, Ferris, G. R., & Frink, D. (2004). Negative affectivity as moderator of the accountability-tension relationship. Society of Industrial and Organizational Psychology.

Ibrahim, M. A., & Aslinda. (2014). The Effect of Motivation on Organizational Citizenship Behavior (OCB) at Telkom Indonesia in Makassar. International Journal of Administrative Science & Organization, 21 (2), 7.

King, J. E., & Ian O. Williamson. (2010). Workplace Religious Expression, Religiosity and Job Satisfaction: Clarifying a Relationship. Journal of Management, Spirituality & Religion, 2 (2), 27. 10.1080/14766080509518579

Mahipalan, M., Sheena, & Muhammed, S. (2019). Examining the Role of Workplace Spirituality and Teacher Self-efficacy on Organizational Citizenship Behaviour of Secondary School Teachers: An Indian Scenario. Vision, 23 (1), 11. 10.1177/0972262918821241

Makiah, Asmony, T., & Nurmayanti, S. (2018). Effect of Work Life Balance, Workplace Spirituality of Organizational Citizenship Behavior (Ocb) Through Organizational Commitment as Intervening Variables. International Journal of Economics, Commerce and Management, 6 (7), 776-800

Mennita, R., & Abdillah, P. (2022). Accountant: Passion, Compassion and Job Satisfaction. MARGIN ECO: Jurnal Ekonomi Dan Perkembangan Bisnis, 6 (1), 15-27.

Mennita, R., & Soeherman, B. (2019a). Akuntabilitas Bisnis Vila dalam Ajaran Suluk Linglung. Jurnal Akuntansi Multiparadigma, 10 (3), 516–536. mal.2019.10.3.30

Mennita, R., & Soeherman, B. (2019b). The Economic, Moral and Spiritual Accountability at Kamaran Villa Business and It’s Relevance in a Suluk Linglung Sunan Kalijaga. International Summit on Science Technology and Humanity, 14.

Narzary, G., & Palo, S. (2020). Structural empowerment and organisational citizenship behaviour: The mediating moderating effect of job satisfaction. Personnel Review.

Nasurdin, A., & Mei, Y.K. (2013). Workplace spirituality and organizational citizenship behaviour: Exploring gender as a moderator. S. Afr. J. Bus. Manage., 44 (1), 61-74

Organ, D. W. (1988). Organizational Citizenship Behavior: The Good Soldier Syndrome. USA. D.C. Health and Company.

Organ, D. W., Podsakoff, P.M., & MacKenzie, S.B. (2006). Organizational Citizenship Behavior: It’s Nature, antecedants, and consequences. USA. SAGE Publications, Inc.

Podsakoff, N. P., Whiting, S. W., Podsakoff, P. M., & Blume, B. D. (2009). Individual and organizational level consequences of organizational citizenship behaviours: A meta analysis. Journal of Applied Psychology, 94(1), 122–141. 10.1037/a0013079

Podsakoff, P. M., MacKenzie, S.B., Moorman, R.H., & Fetter, R. (1990). Transformational leader behaviours and their effects on followers’ trust in leader, satisfaction, and organizational citizenship behaviours. Leadership Quarterly, 1 (2), 107–142.

Royle, M. T., Hochwarter, W. A., & Hall, A. T. (2008). The Mediating Effect off Informal Accountability for Others. International Journal of Management and Markerting Research, 1 (1). 1-22 on_ organizational_ citizenship_ behavior_ and_political_behavior

Sani, A., Suardi, I., Maharani, V., Abbas, B. Idris, I., & Ibrahim, F. (2018). Moderation Effect of Workplace Spirituality on The Organizational Citizenship Behavior. International Journal of Applied Business and Economic Research, 16 (2), 455-462.

Schlenker, B. R, Britt, J. P., Murphy, & Doherty. (1994). The Triangle Model of Responsibility. Psychological Review, 101 (4), 632–665. 10.1037/0033-295X.101.4.632.

Shaaban, S. (2018). The Impact of Motivation on Organisational Citizenship Behaviour (OCB): The Mediation Effect of Employees’ Engagement. Journal of Human Resource Management, 6 (2), 58-66. 10.11648/j.jhrm.20180602.13

Sujarweni, V. W. (2014). Metode Penelitian: Lengkap, Praktis, dan Mudah Dipahami. Yogyakarta. Pustaka Baru Press.

Verlinden, N. (2022). Organizational Citizenship Behavior: Benefits and 3 Best Practices.

Widodo & Sulistiasih. (2021). Vitalizing organizational justice in mediating effect of good corporate governance on teacher’s organizational citizenship behaviour. Indonesian Institute for Counseling, Education and Therapy (IICET), 9 (2), 7.

Yadav, P., & Punia, B.K. (2016). Emotionality Does but Spirituality Does Not: The Effect of Emotional and Spiritual Intelligence on Organisational Citizenship Behaviour. Asia-Pacific Journal of Management Research and Innovation, 12 (1), 10. 10.1177/2319510X16650058

Yogatama, L.A.M., & Widyarini, N. (2015). Kajian Spiritualitas di Tempat Kerja pada Konteks Organisasi Bisnis. Jurnal Psikologi, 42 (1): 1-14.

Zhang, D. (2011). Organizational Citizenship Behavior. White Paper 2011; PSYCH761 White Paper (OCB).



  • There are currently no refbacks.

Business Management Research (BISMAR)
Management Department Faculty of Economics
University of Merdeka Malang

Terusan Dieng Street 62-64, Sukun, Malang City, East Java, 65146, Indonesia
Phone: +62 813-3268-4538

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.