2.3.3 Organizational Commitment and Corporate Performance
According to the measurement of corporate performance, the organizational commitment is not like to predicate the accounting performance directly. So there would be two directions from the relationship between the organizational commitment and corporate performance: (1) Considering some nonfinancial variables, such as job satisfaction (Tser-Yieth Chen, Shiuh-Nan Hwang and York Liu, 2009), employee trust (Tser-Yieth Chen, Shiuh-Nan Hwang and York Liu, 2009), procedure justice (Etty Murwaningsari, 2008), the organizational commitment might have a direct relations with them; (2) The organizational commitment often plays a role as a moderator or a mediator. Li Yueh Chen (2004) verified the commitment as a mediator in the relationship between the leadership and corporate performance. Etty Murwaningsari (2008) defined the organizational commitment as a moderator in the relationship between budgetary participation and management performance. And Tser-Yieth Chen, Shiuh-Nan Hwang and York Liu (2009) considered commitment as moderators of the effects of idealized and consideration leadership on voluntary performance.