Organization communication, job stress, organizational commitment, and job performance of accounting professionals in Taiwan and America

Abstract

PurposeTo further understand the impact of organizational communication and commitment on job stress and performance. Over the past 20 years, the constructs of organizational commitment and communication have been studied extensively but little attention has been paid to the relationship between them and other organizational variables such as job performance and stress. Also, differences between employees either in managerial or full time accounting positions and between respondents from the USA and Taiwan were evaluated.Design/methodology/approachDifferences and relationships were assessed using standardized and valid instruments measuring four organizational variables in Taiwan and the USA.FindingsNo country level difference in stress and communication levels were found but organizational commitment and performance levels were higher in the USA. At the same time, higher levels of organizational communication led to higher levels of organizational commitment and job performance in both countries. Rather surprisingly, stress levels were not found to be related to either organizational communication or job performance. Further, the only measure that indicated a difference between those in managerial and full time accounting positions was work performance which was higher for those doing full time accounting.Practical implicationsThe results are discussed in terms of their importance and implications for organizations, particularly those utilizing employees with professional training and operating in different cultures. The finding that stress levels were not reduced by increased organizational communication and had little impact on job performance suggests that in the accounting field stress may play a different role than it does in other professions.Originality/valueFurthers our understanding on the impact of organizational communication and commitment on job stress and performance.