Organizational cynicism and employee performance: evidence from a Sri Lankan audit sector

Published: Nov 30, 2019


Purpose: This study examined the relationship between organizational cynicism and employee performance at diverse hierarchical levels in big four audit firms in Sri Lanka.

Research methodology: By adopting quantitative research methodology, questionnaires were used as a primary data collection method from audit trainees, audit supervisors, and audit managers in big 4 audit firms in Sri Lanka. This was conducted by deploying a convenient sampling technique, and regression models are used by applying SPSS.

Results: The study found a significant negative relationship between organizational cynicism and employee performance at audit firms and that each dimension of organizational cynicism.

Limitations: Organizational cynicism was analyzed based on employee perception, although there are other influencing factors for organizational cynicism.

Contribution: This study's findings are expected to support audit supervisors in avoiding the discovered negative effect instead by lessening the degree of psychological contract violation and organizational politics.

Keywords: Organizational cynicism, Employee performance, Audit firms, Affective cynicism, Cognitive cynicism, Behavioral cynicism

1. Organizational cynicism
2. Employee performance
3. Audit firms
4. Affective cynicism
5. Cognitive cynicism
6. Behavioral cynicism
1 . Jayasekara Panchali
2 . S. M. Seneviratne
How to Cite
Panchali, J. ., & Seneviratne, S. M. . (2019). Organizational cynicism and employee performance: evidence from a Sri Lankan audit sector. Annals of Management and Organization Research, 1(2), 155–169.


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