The Workplace Spirituality And Affective Commitment Among Auditors In Big Four Public Accounting Firms: Does It Matter?

The paper aims to study the impact of four dimensions of workplace spirituality (the team’s sense of community, alignment between organizational and individual values, sense of contribution to the society and enjoyment at work) on affective commitment. Specifically, we predicted the positive contribution of workplace spirituality to affective commitment. A sample of 153 auditors was drawn from big four public accounting firms in the northern region of Malaysia. Simple random sampling was used in this study. A multiple regression analysis had been carried out and the result had shown that the team’s sense of community, sense of contribution to the society and enjoyment at work have had the major influences to the organizational affective commitment. The findings help the employers to realize the importance of the three aspects of workplace spirituality and consequently, have encouraged the employers to instill this sense of workplace spirituality in order to enhance their employees’ affective commitment. This, in turn will ultimately increase the positive outcomes such as honesty, creativity, trust and commitment and further improve the organizational performance and long term organizational success.