The influence of organizational culture on organizational commitment and work motivation among accounting firm employees

Abstract

This study aimed to analyze the influence of organizational culture on organizational commitment and work motivation among accounting office employees. Methodologically, the research is quantitative and descriptive, using a survey and questionnaire. The study population consisted of accounting firm employees in Parnaíba/PI, with a final sample of 77 respondents. Structural Equation Modeling was used for data processing. (Structural Equation Modeling – SEM), using the Partial Least Squares algorithm (Partial Least Square – PLS) with SmartPLS 4 software. The results indicate that organizational culture has a positive influence on work motivation, which directly influences organizational commitment. In addition to it, work motivation fully mediated the relationship between organizational culture and commitment. The research contributes to further discussions on organizational studies, emphasizing the interaction between organizational culture, commitment, and work motivation, and how these components influence each other. In managerial terms, the study contributes by allowing managers to be more accurately, since knowledge about these influences can favor organizational performance.