Predicting Accounting Employees Productivity Using Job Satisfaction and Organizational Culture Variables in Commercial Banking Sector

Accounting employee productivity remains a critical determinant of organizational success especially in commercial banking sectors. This study explores the predictive relationship between accounting employee’s productivity, job satisfaction, and organizational culture. This study adopted a correlational and predictive research design. The target population comprised accounting employees working in commercial banks within the North-Central region of Nigeria. A population of 425 respondents was used for the study without determining the sample size because the population was of a manageable size for the study. A purposive sampling technique was employed for the selection of the commercial banking sectors. While random sampling technique was used for individual respondents’ selection to respond to the questionnaire. The questionnaire was administered both physically and electronically through Google Forms to ensure broad coverage and improve response rate. The questionnaire underwent expert validation by three specialists in business education and psychology. The method of data analysis employed for the study were Multiple Regression (MR) and Structural Equation Modelling (SEM) to determine the extent to which job satisfaction and organizational culture predict employee productivity through the use of Statistical Package for Social Science (SPSS) version 26. The findings reveal that job satisfaction and organizational structure have positive relationship and significantly predict accounting employees’ productivity. Among the two predictors, organizational culture emerged as the stronger predictor and determinant of accounting employee’s productivity in commercial banking sector in Nigeria. The study concludes that productivity among accounting employees in commercial banking sector is largely shaped by both individual-level and organizational structure factors.