Organizational Learning and Innovation and its Impact on Professional Accountants Organizational Citizenship Behaviour: Evidence from Pakistan

Muammad Aamir, Ahmad Usman Shahid, Hafiza Sobia Tufail and Jawad Shahid

Sustainable Business and Society in Emerging Economies, 2021, vol. 3, issue 1, 13-24

Abstract: Purpose: This study develops a theoretical model that explores the effect of organizational learning on the organizational citizenship behavior of professional accountants in Pakistan. Additionally, the model also explores the mediating role of organizational innovation between this relationship.Design/Methodology/Approach: Data were gathered from professional accountants at small accounting firms in Pakistan.Findings: The findings prove that organizational learning positively influences the citizenship behavior of accountants. Additionally, the findings also report the mediating role of organizational innovation between organizational learning and accountants’ organizational citizenship behavior.Implications/Originality/Value: The findings of this paper may have both practical and theoretical implications for researchers, domestic and international companies.

Keywords: Organizational Innovation; Learning; Citizenship Behaviour; Accountants (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:src:sbseec:v:3:y:2021:i:1:p:13-24

DOI: 10.26710/sbsee.v3i1.1810

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