Competences, organizational citizenship behavio and performance management of public sector accountants.

Abstract

The study aimed at establishing the relationship between competences, Organizational citizenship behavior and performance management of public sector accountants. The study was guided by specific objectives which were to establish the relationship between competences, OCB and performance management of public sector accountants. A theoretical framework was developed from the literature review that relates the study variables. A correlation survey design was used by where 86 respondents who were certified public sector accountants from various ministries of Uganda rated themselves on competences, OCB and performance management. Cross tabulations were then used to describe the demographic characteristics of the respondents. Analysis of variance (ANOVA) tests was used by the researcher to show how the different categories of respondents differ in their ratings of the study variables. Bivarate correlation revealed a significant relationship between competences and performance management of public sector accountants. This was inline with the literature. However OCB and performance management were found not to be significantly related. The researcher recommended a comprehensive research to find out what may have contributed to the insignificance. In addition public sector accountants should be trained in a range of skills both hard and soft skills to bring about performance management.