Empowered Leadership, Psychological Empowerment, Empowerment in a Workplace and Organizational Culture Affecting Bookkeepers’ Organizational Commitment
Nowadays, various organizations and businesses are active and try to encourage their employees to have a determination to work and a commitment to the organizations. The bookkeepers have a key role in providing financial information to the users of such information so that they can make a decision in related issues. A problem of high turnover of the bookkeepers affects the business because this causes lack of work continuity and inability to prepare accounting reports for the organization’ management team accurately and in a timely manner. The objectives of this research were to study: 1) levels of bookkeepers’ organizational commitment, empowered leadership, psychological empowerment, empowerment in a workplace, and organizational culture; and 2) influences of empowered leadership, psychological empowerment, empowerment in a workplace, and organizational culture on the bookkeepers’ organizational commitment. This research employed a quantitative method. The sample consisted of 360 bookkeepers of accounting service firms in Bangkok and the metropolitan region, selected by stratified random sampling. The sample size was determined based on the criterion of 20 times the observed variables. Data were collected with the use of a questionnaire and analyzed with a structural equation model. The findings showed that: 1) the bookkeepers’ organizational commitment, empowered leadership, psychological empowerment, empowerment in a workplace, and organizational culture were rated at a high level; and 2) organizational culture had the overall greatest influence on the bookkeepers’ organizational commitment, followed by empowerment in a workplace, psychological empowerment, and empowered leadership, respectively. These research findings are beneficial for the executives in accounting service firms as well as other organizations in public and private sectors as they could be used in planning the policies, promoting psychological motivations and allocating resources to support the functions and performance of employees in a workplace, which will in turn play very important roles in maintaining personnel in the organizations in a long run.