期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2021
卷号：11
期号：6
页码：432-452
DOI：10.6007/IJARBSS/v11-i6/10171
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This study focuses on the auditors who are working in the Big Four public accounting firms; the largest international professional services networks in accountancy and professional services, which handle the vast majority of audits for publicly traded companies as well as many private companies, creating an oligopoly in auditing large companies. The recent scenario of all the Malaysian organizations indicates that we are lacking highly committed employees. The organizations have had a common complaint about the fact that their current employees are not as loyal as their employees used to be in the past. The objectives of this study are to explore the relationship and impact between workplace spirituality and organizational commitment with the mediation of perceived organizational support. Self-administered questionnaires were used in data collection were distributed among auditors in Penang comprised of 400 in the population. A total of 300 questionnaires were distributed with a response rate of 69%. The PLS is employed in the data analysis. The result discovers that workplace spirituality has an impact on organizational commitment, and the perceived organizational support has a partial mediation between them. This study contributes to the existing literature on the relationship and impact between workplace spirituality and organizational commitment with the mediation of perceived organizational support among auditors in the big four accounting firms.
