Abstract

The main aim of this study is the identification of the employees' perception level of organizational justice and their perception of the behavior of organizational citizenship in the Department of Income and Sales Tax in Jordan and the identification of the existence of statistical significance (α =0.05) of organizational justice on the behavior of organizational citizenship in the Department of Income and Sales Tax in Jordan. To achieve the aims of this study, (484) questionnaires were distributed to the employees of the Department of Income And Sales Tax in Jordan. The following important results were concluded: 1. The level of the employees' perception of the dimensions of organizational justice was medium. 2. The level of the employees' perceptional of their practicing the behavior of organizational citizenship in the Department of Income And Sales Tax was high. 3. The existence of a strong correlation between distributive justice and the behavior of organizational citizenship, and the procedural justice and the behavior of citizenship; the existence of a medium correlation between the interactive justice and the behavior of organizational citizenship, and the assessment justice and the behavior of organizational citizenship. 4. The existence of a statistically significant impact of organizational justice on the behavior of organizational citizenship because all the dimensions of the behavior of organizational citizenship were explained as, at least,one of the dimensions of organizational justice. In light of the results, the most important recommend were as follows: 1. The necessity for the care of the management about the important of the level of organizational justice. 2. The availability of a healthy organizational climate which helps the employees to enhance their feeling of organizational justice and encourage them to manifest their potential toward the practice of the behavior of organizational citizenship.

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