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Moral intelligence, emotional intelligence, organizational commitment and job performance of accountants

Mohammad Nazaripour & Babak Zakizadeh

Accounting Research Journal2025https://doi.org/10.1108/arj-01-2024-0034article
AJG 2ABDC B
Weight
0.44

Abstract

Purpose Accountants have a crucial role in organizational decisions, thus, examining their job performance as an organizational behavior is of great importance. Several factors affect the job performance of accountants. In this regard, the purpose of this study is to investigate the effects of moral intelligence, emotional intelligence and organizational commitment (OC) on the job performance of accountants. Design/methodology/approach This applied research is based on a descriptive survey of professional accountants in the Iranian manufacturing sector using adaptations of questions from existing literature. Data analysis done using structural equation modeling and with the help of SPSS version 26 and SmartPLS version 3 software. The sample size was 335 accountants. Findings According to the research findings, moral intelligence, emotional intelligence and OC had a significant direct effect on the job performance of accountants. Moreover, OC mediated the relationship between moral and emotional intelligence with job performance of accountants. Originality/value In today’s business environment, human resources are key in gaining a competitive advantage. Therefore, promoting features such as moral intelligence, emotional intelligence and OC are important in gaining a competitive advantage, through improving employees’ job performance.

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https://doi.org/https://doi.org/10.1108/arj-01-2024-0034

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@article{mohammad2025,
  title        = {{Moral intelligence, emotional intelligence, organizational commitment and job performance of accountants}},
  author       = {Mohammad Nazaripour & Babak Zakizadeh},
  journal      = {Accounting Research Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1108/arj-01-2024-0034},
}

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Evidence weight

0.44

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.32 × 0.4 = 0.13
M · momentum0.57 × 0.15 = 0.09
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.