Unveiling how belief and boundary controls shape organizational citizenship behaviors and withdrawal cognitions in government: a test of mediating and moderating effects

Walid Cheffi, Billel Ferhani (), Maryam Saleem and Mirghani Ahmed
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Walid Cheffi: Pôle Finance Responsable - Rouen Business School - Rouen Business School, College of business administration - University of Dubaï
Billel Ferhani: SUAD_SAFIR - SUAD - Sorbonne University Abu Dhabi, PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne, SUAD - Sorbonne University Abu Dhabi

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Abstract: Purpose This study aims to examine how belief and boundary controls influence managers' withdrawal cognitions in the governmental sector. Drawing on person-organization fit theory, it investigates the mediating role of organizational citizenship behavior (OCB) and the moderating role of allocentrism. Design/methodology/approach This study develops and tests a moderated mediation model using survey data collected from managers working in governmental organizations in the United Arab Emirates. Structural equation modeling is employed to examine the direct, indirect and conditional relationships among the study variables. Findings The results indicate that belief systems and boundary controls positively influence OCB, which in turn reduces managers' withdrawal cognitions. OCB fully mediates the relationship between belief systems and withdrawal cognitions and partially mediates the relationship between boundary controls and withdrawal cognitions, highlighting its role as a key behavioral mechanism through which management control systems shape employee attitudes. Furthermore, allocentrism significantly moderates the OCB-withdrawal cognitions relationship, such that the protective effect of OCB is weaker among highly allocentric managers, suggesting that discretionary behaviors may be perceived as social obligations rather than voluntary contributions. Research limitations/implications This study extends management control research by identifying withdrawal cognitions as an important behavioral outcome of belief and boundary controls. It also advances person-organization fit theory by explaining how management controls foster discretionary behaviors that strengthen employee attachment to public organizations. Practical implications The findings suggest that public organizations can reduce withdrawal cognitions by strengthening belief and boundary controls that encourage OCB and reinforce alignment between employees and organizational values. Originality/value This study innovates by examining the behavioral effects of belief and boundary control systems on withdrawal cognitions through OCB in a public sector context, highlighting the contingent role of allocentrism in shaping these relationships.

Date: 2026-09-22
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Published in Journal of Accounting and Organizational Change, 2026, pp.1-30. ⟨10.1108/JAOC-01-2026-0062⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05757732

DOI: 10.1108/JAOC-01-2026-0062

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