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

Published: Nov 30, 2019

Abstract:

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

Keywords:
1. Organizational cynicism
2. Employee performance
3. Audit firms
4. Affective cynicism
5. Cognitive cynicism
6. Behavioral cynicism
Authors:
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. https://doi.org/10.35912/amor.v1i2.409

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References

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    Alagaraja, M. and Shuck, B. (2015). Exploring organizational alignment-employee engagement linkages and impact on individual performance: a conceptual model, Human Resource Development Review, 14(1), 17-37.

    Arslan, M., and Jamal, R. (2019). Examining the role of employee engagement in the relationship between organizational cynicism and employee performance. International Journal of Sociology and Social Policy, 39(1/2), 118-137. DOI 10.1108/IJSSP-06-2018-0087

    Arslan., M. (2018). Organizational cynicism and employee performance Moderating role of employee engagement. Journal of Global Responsibility. 9(4), 415-431.

    Anitha, J. (2014). Determinants of employee engagement and their impact on employee performance. International Journal of Productivity and Performance Management, 63(3), 308-323. https://doi.org/10.1108/IJPPM-01-2013-0008

    Armmer, F. (2017). An inductive discussion of the interrelationships between nursing shortage, horizontal violence, generational diversity, and healthy work environments. Administrative Sciences, 7(4), 34. https://doi.org/10.3390/admsci7040034

    Bernerth, J.B., Armenakis, A.A., Feild, H.S., and Walker, H.J. (2007). Justice, cynicism, and commitment: a study of important change variables. The Journal of Applied Behavioral Science, 43(3), 303-326. https://doi.org/10.1177/0021886306296602

    Brandes, P., and Das, D. (2006). Locating behavioral cynicism at work: construct issues and performance implications. Research in Occupational Stress and Well-being. 5, 233-266. https://doi.org/10.1016/S1479-3555(05)05007-9

    Chin-Wen Liao, Lu, C.-Y., Huang, C.-K., & Chiang, T.-L. (2012). Work values, work attitude and job performance of green energy industry employees in Taiwan. African Journal of Business Management, 6(15), 5299–5318. https://doi.org/10.5897/AJBM11.1449 Interpersonal Communication Task Design Job Performance

    Dean, J.W., Brandes, P., and Dharwadkar, R. (1998). Organizational cynicism. Academy of Management Review, 23(2), 341-352. https://doi.org/10.5465/amr.1998.533230

    Esin Sadikoglu and Cemal Zehir. (2010). Investigating the effect of innovation and employee performance on relationship between TQM practices and firm performance: An empirical study of Turkish firms. International Journal of Production Economics, 1-14.

    Holzman, H. (1980). Organizational and professional cynicism among police. St. John’s University, Unpublished PhD thesis.

    Johnson, & O’Leary-Kelly, A. (2003). The effects of psychological contract breach and organizational cynicism: not all social exchange violations are created equal. Journal of Organizational Behavior, 24(5), 627-647. https://doi.org/10.1002/job.207

    Kanter, D. L. & Mirvis, P.H. (1989). The cynical Americans: living and working in an age of discontent and disillusion. San Francisco: Jossey-Bass.

    Kim, T., Bateman, T.S., Gilbreath, B. and Andersson, L.M. (2009). Top management credibility and employee cynicism: a comprehensive model. Human Relations, 62(10), 1435-1458.

    Kuo, C.C., Chang, K., Quinton, S., Lu, C.Y., and Lee, I. (2015). Gossip in the workplace and the implications for HR management: a study of gossip and its relationship to employee cynicism. The International Journal of Human Resource Management, 26(18), 2288-2307. https://doi.org/10.1080/09585192.2014.985329

    MacCunn, J. (1904). The cynics, International Journal of Ethics. 14(2), 185-200.

    Mantler, J., Godin, J., Cameron, S.J. and Horsburgh, M.E. (2015). Cynicism in hospital staff nurses: the effect of intention to leave and job change over time. Journal of Nursing Management, 23(5), 577-587. https://doi.org/10.1111/jonm.12183

    Pelit, E., &Pelit, N. (2014). The effects of mobbing on organizational cynicism: A study on hotels in Turkey. International Journal of Human Resource Studies, 4(1), 34.

    Reichers, A. E., Wanous, J. P., & Austin, J. T. (1997). Understanding and managing cynicism about organizational change. Academy of Management Executive, 11, 48-59. https://doi.org/10.5465/ame.1997.9707100659

    Sahoo, B.C., Sia, S.K., Sahu, N. and Appu, A.V. (2015). Psychological Capital and work attitudes: a conceptual analysis. Journal of Organization and Human Behavior, (4), 2. http://www.publishingindia.com

    Sayer, F. (1945). Greek cynicism. Journal of History of Ideas, 6(1), 113-118.

    Simha, A., F Elloy, D., and Huang, H.C. (2014). The moderated relationship between job burnout and organizational cynicism. Management Decision, (52), 3, 482-504. ttps://doi.org/10.1108/MD-08-2013-0422

    Wilkerson, J.M. (2002). organizational cynicism and Its Impact on Human Resource Management Upper Saddle River, Prentice Hall, NJ. http://www.bjournal.co.uk/BJASS.aspx

    Wilkerson, J.M., Evans, W.R. and Davis, W.D. (2008). A test of coworkers’ influence on organizational cynicism, badmouthing, and organizational citizenship behavior. Journal of Applied Social Psychology, (38), 9, 2273-2292. https://doi.org/10.1111/j.1559-1816.2008.00391.x

    Yıldız, S and Saylıkay, M. (2014). The effect of organizational cynicism on alienation. Procedia-Social and Behavioral Sciences, 109, 622-627.

  1. Abraham, R. (2000). Organizational cynicism bases and consequences. Genetic, Social and General Psychology Monographs, 126, 269-292.
  2. Alagaraja, M. and Shuck, B. (2015). Exploring organizational alignment-employee engagement linkages and impact on individual performance: a conceptual model, Human Resource Development Review, 14(1), 17-37.
  3. Arslan, M., and Jamal, R. (2019). Examining the role of employee engagement in the relationship between organizational cynicism and employee performance. International Journal of Sociology and Social Policy, 39(1/2), 118-137. DOI 10.1108/IJSSP-06-2018-0087
  4. Arslan., M. (2018). Organizational cynicism and employee performance Moderating role of employee engagement. Journal of Global Responsibility. 9(4), 415-431.
  5. Anitha, J. (2014). Determinants of employee engagement and their impact on employee performance. International Journal of Productivity and Performance Management, 63(3), 308-323. https://doi.org/10.1108/IJPPM-01-2013-0008
  6. Armmer, F. (2017). An inductive discussion of the interrelationships between nursing shortage, horizontal violence, generational diversity, and healthy work environments. Administrative Sciences, 7(4), 34. https://doi.org/10.3390/admsci7040034
  7. Bernerth, J.B., Armenakis, A.A., Feild, H.S., and Walker, H.J. (2007). Justice, cynicism, and commitment: a study of important change variables. The Journal of Applied Behavioral Science, 43(3), 303-326. https://doi.org/10.1177/0021886306296602
  8. Brandes, P., and Das, D. (2006). Locating behavioral cynicism at work: construct issues and performance implications. Research in Occupational Stress and Well-being. 5, 233-266. https://doi.org/10.1016/S1479-3555(05)05007-9
  9. Chin-Wen Liao, Lu, C.-Y., Huang, C.-K., & Chiang, T.-L. (2012). Work values, work attitude and job performance of green energy industry employees in Taiwan. African Journal of Business Management, 6(15), 5299–5318. https://doi.org/10.5897/AJBM11.1449 Interpersonal Communication Task Design Job Performance
  10. Dean, J.W., Brandes, P., and Dharwadkar, R. (1998). Organizational cynicism. Academy of Management Review, 23(2), 341-352. https://doi.org/10.5465/amr.1998.533230
  11. Esin Sadikoglu and Cemal Zehir. (2010). Investigating the effect of innovation and employee performance on relationship between TQM practices and firm performance: An empirical study of Turkish firms. International Journal of Production Economics, 1-14.
  12. Holzman, H. (1980). Organizational and professional cynicism among police. St. John’s University, Unpublished PhD thesis.
  13. Johnson, & O’Leary-Kelly, A. (2003). The effects of psychological contract breach and organizational cynicism: not all social exchange violations are created equal. Journal of Organizational Behavior, 24(5), 627-647. https://doi.org/10.1002/job.207
  14. Kanter, D. L. & Mirvis, P.H. (1989). The cynical Americans: living and working in an age of discontent and disillusion. San Francisco: Jossey-Bass.
  15. Kim, T., Bateman, T.S., Gilbreath, B. and Andersson, L.M. (2009). Top management credibility and employee cynicism: a comprehensive model. Human Relations, 62(10), 1435-1458.
  16. Kuo, C.C., Chang, K., Quinton, S., Lu, C.Y., and Lee, I. (2015). Gossip in the workplace and the implications for HR management: a study of gossip and its relationship to employee cynicism. The International Journal of Human Resource Management, 26(18), 2288-2307. https://doi.org/10.1080/09585192.2014.985329
  17. MacCunn, J. (1904). The cynics, International Journal of Ethics. 14(2), 185-200.
  18. Mantler, J., Godin, J., Cameron, S.J. and Horsburgh, M.E. (2015). Cynicism in hospital staff nurses: the effect of intention to leave and job change over time. Journal of Nursing Management, 23(5), 577-587. https://doi.org/10.1111/jonm.12183
  19. Pelit, E., &Pelit, N. (2014). The effects of mobbing on organizational cynicism: A study on hotels in Turkey. International Journal of Human Resource Studies, 4(1), 34.
  20. Reichers, A. E., Wanous, J. P., & Austin, J. T. (1997). Understanding and managing cynicism about organizational change. Academy of Management Executive, 11, 48-59. https://doi.org/10.5465/ame.1997.9707100659
  21. Sahoo, B.C., Sia, S.K., Sahu, N. and Appu, A.V. (2015). Psychological Capital and work attitudes: a conceptual analysis. Journal of Organization and Human Behavior, (4), 2. http://www.publishingindia.com
  22. Sayer, F. (1945). Greek cynicism. Journal of History of Ideas, 6(1), 113-118.
  23. Simha, A., F Elloy, D., and Huang, H.C. (2014). The moderated relationship between job burnout and organizational cynicism. Management Decision, (52), 3, 482-504. ttps://doi.org/10.1108/MD-08-2013-0422
  24. Wilkerson, J.M. (2002). organizational cynicism and Its Impact on Human Resource Management Upper Saddle River, Prentice Hall, NJ. http://www.bjournal.co.uk/BJASS.aspx
  25. Wilkerson, J.M., Evans, W.R. and Davis, W.D. (2008). A test of coworkers’ influence on organizational cynicism, badmouthing, and organizational citizenship behavior. Journal of Applied Social Psychology, (38), 9, 2273-2292. https://doi.org/10.1111/j.1559-1816.2008.00391.x
  26. Y?ld?z, S and Sayl?kay, M. (2014). The effect of organizational cynicism on alienation. Procedia-Social and Behavioral Sciences, 109, 622-627.