Promoting Organizational Citizenship Behavior (OCB): Unintended Gender Disparities in the Participation and Evaluation of Different Types of OCB

ABSTRACT Organizational citizenship behavior (OCB), which involves employees voluntarily going “above and beyond” their defined job responsibilities, is important for organizational success. We examine unintended consequences of using a management control system to promote and reward OCBs. Specifically, because OCB transcends preestablished core job performance criteria, valuation of OCB necessarily relies on subjective judgments, allowing gender stereotypes to manifest. Using proprietary data from a financial services firm, we examine two types of OCBs: agentic and communal OCBs. Consistent with gender stereotypes, women are less likely to participate in agentic OCB and more likely to participate in communal OCB. Consistent with “shifting standards” theory, we find that men obtain a significant evaluation premium for communal OCB, whereas women obtain a marginal evaluation premium for agentic OCB. Our findings build upon research showing career benefits of OCB, on average, to show gender differences in the value organizations place on different types of OCB. Data Availability: This study uses proprietary data from an organization. JEL Classifications: M10; M12; M40; M41; M50; M52.

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Publication Details

Journal
The Accounting Review
Published
2025-10-29
DOI
https://doi.org/10.2308/tar-2024-0149
Primary Topic
Job Satisfaction and Organizational Behavior
Type
article
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article

Promoting Organizational Citizenship Behavior (OCB): Unintended Gender Disparities in the Participation and Evaluation of Different Types of OCB

The Accounting Review
Job Satisfaction and Organizational Behavior
article

Promoting Organizational Citizenship Behavior (OCB): Unintended Gender Disparities in the Participation and Evaluation of Different Types of OCB

article en

Abstract

ABSTRACT Organizational citizenship behavior (OCB), which involves employees voluntarily going “above and beyond” their defined job responsibilities, is important for organizational success. We examine unintended consequences of using a management control system to promote and reward OCBs. Specifically, because OCB transcends preestablished core job performance criteria, valuation of OCB necessarily relies on subjective judgments, allowing gender stereotypes to manifest. Using proprietary data from a financial services firm, we examine two types of OCBs: agentic and communal OCBs. Consistent with gender stereotypes, women are less likely to participate in agentic OCB and more likely to participate in communal OCB. Consistent with “shifting standards” theory, we find that men obtain a significant evaluation premium for communal OCB, whereas women obtain a marginal evaluation premium for agentic OCB. Our findings build upon research showing career benefits of OCB, on average, to show gender differences in the value organizations place on different types of OCB. Data Availability: This study uses proprietary data from an organization. JEL Classifications: M10; M12; M40; M41; M50; M52.

The Accounting ReviewVol. 101(1)
Vienna University of Economics and Business (AT), Tulane University (US), Emory University (US), The University of Texas at Arlington (US), Ono Academic College (IL)
Gender equality
Openalex Percentile: Top 37%
Job Satisfaction and Organizational Behavior
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