Examining the Role of Dimensions and Components of the Employee Compensation System in Explaining the Variance of Organizational Citizenship Behavior (Case Study: General Tax Office of Kerman Province)

Abstract

Objective: The aim of this study was to examine the role of the dimensions and components of the employee compensation system in explaining the variance of organizational citizenship behavior (OCB) (Case Study: General Tax Office of Kerman Province). Methodology: This research was applied in purpose and descriptive-correlational in terms of method. Data were collected through standardized questionnaires. The compensation system questionnaire included four dimensions: managerial, organizational, psychological, and social. The OCB questionnaire included 15 dimensions, both using a 5-point Likert scale. The statistical population consisted of all employees of the General Tax Office of Kerman Province, and random sampling was used to select the participants. Findings: The results showed a significant and positive relationship between the dimensions of the compensation system (managerial, organizational, psychological, and social) and OCB. These dimensions simultaneously explained 39.5% of the variance in OCB. Moreover, psychological and managerial components had the greatest impact on OCB. Conclusion: This study demonstrated that the employee compensation system, particularly its psychological and managerial dimensions, has a direct influence on enhancing organizational citizenship behavior. Organizations that focus on improving their compensation systems can expect an increase in extra-role behaviors and greater employee participation. It is recommended that organizations pay special attention to designing and implementing fair and supportive compensation systems.