




































BANGLADESH JOURNAL OF MULTIDISCIPLINARY SCIENTIFIC RESEARCH 10(2) (2025), 21-28 

21 

        MULTIDISCIPLINARY SCIENTIFIC RESEARCH 
          BJMSR VOL 10 NO 2 (2025) P-ISSN 2687-850X E-ISSN 2687-8518 

         Available online at https://www.cribfb.com 

     Journal homepage: https://www.cribfb.com/journal/index.php/BJMSR 

                                                                                                                                                                                                    Published by CRIBFB, USA 
                                                                                                                                     

ROLE OF WORK ATTITUDES AND ORGANIZATIONAL 

PERFORMANCE OF PUBLIC FINANCIAL INSTITUTIONS IN 

NEPALESE CONTEXT          
 

 Dhruba Lal Pandey (a)     Nischal Risal (b)1     Bhupindra Jung Basnet (c)     
 

(a) Associate Professor, Central Department of Management, Tribhuvan University, Nepal; E-mail: p.dhruba@yahoo.com 
(b) Ph.D. Scholar, Nepal Commerce Campus, Tribhuvan University, Nepal; E-mail: nischalrisal@gmail.com 
(c) Lecturer, Nepal Commerce Campus, Tribhuvan University, Nepal; E-mail: bhupindra@ncc.edu.np 
                     

 
A R T I C L E I N F O 

 
 

Article History: 

 
Received: 30th October 2024 

Reviewed & Revised: 30th October 2024 

to 10th March 2025 

Accepted: 15th March 2025 

Published: 20th March 2025 

 
Keywords: 

 

Work Attitudes, Organizational  

Commitment, Organizational  

Citizenship Behavior, Job  

Involvement, Organizational  
Performance, Nepalese Public 

Financial Institutions 

 
JEL Classification Codes: 
 

C12, G20, M00 

       

      Peer-Review Model:  

 

      External peer review was done through  

      double-blind method.        

 
A B S T R A C T      
 
The working attitude plays a pivotal role in the performance of employees in Nepalese public sector 

financial institutions because the environment in Nepal is hostile. Thus, the main issue of this article is 

to evaluate the relationship between work attitude and organizational performance. Work attitude is 

proxied by organizational commitment, organizational citizenship behaviour, and job involvement.  This 

study aimed to explore the relationship between work attitudes and organizational performance. Two 

thousand two hundred fifty-one officer-level employees of Nepalese public financial institutions were the 

population. Among them, 310 is the sample size. Officer-level employees are the prominent ones who 

evaluate the attitude of the employees. Thus, the officer-level employees are considered as the 

population, and they are selected purposively. Therefore, the purposive sampling strategy is adopted to 

select the sample. CR, AVE, and MSE are used to test the reliability and validity. Path analysis tests the 

impact of organizational commitment, organizational citizenship behavior, and job involvement on 

organizational performance. The result unveiled that organizational commitment, organizational 

citizenship behavior, and job involvement have a positive and significant impact on organizational 

performance in Nepal's public financial institutions. Modifications in organizational commitment, 

organizational citizenship behavior, and job involvement policies can leverage organizational 

performance in Nepalese public financial institutions. The study provides insights into the work attitude 

of public sector financial institutions and helps to frame policy. Similarly, it is a new issue in Nepal and 

provides insights and new literature in the academic sector of Nepal. 

 
 

© 2025 by the authors. Licensee CRIBFB, USA. This open-access article is distributed under the 
terms and conditions of the Creative Commons Attribution (CC BY) license 
(http://creativecommons.org/licenses/by/4.0).  

            

INTRODUCTION 

Work attitudes are the feelings that employees have towards different aspects of an organization, such as organizational 

commitment, job involvement, and organizational citizenship behavior. Therefore, employee behavior depends on work 

attitudes (Jaiswal & Kumar, 2020). Employee engagement is a strategy for achieving the best performance for those 

organizations that are thriving in the dynamic business environment (Widyaningrum & Amalia, 2023). Similarly, 

organizational commitment shows the employee's loyalty to the organization. It motivates them to do better work (Nawal 

et al., 2021), and the readiness of the employees for extra-role behavior is essential for gaining a competitive environment 

(Garg, 2020). Helping others, offering to help when needed, and adhering to workplace policies reveal OCB, which can 

improve work performance (Widarko & Anwarodin, 2022). Job involvement expresses a strong relationship between 

employee and job, which can increase employee performance and organizational performance (Awan, 2024; Mubin et al., 

2022).  The Nepalese business environment is found to be harmful, and getting a job from the employees is challenging 

(Gautam & Davis, 2007). The study is new to the Nepalese academic sector, and the study helps to generate new literature 

in the context of public financial institutions in Nepal. Thus, the study intends to examine the impact of work attitudes on 

organizational performance in Nepalese public financial institutions.   

The article raises the issue, generates the problem, and justifies the study interest in the introduction section. The 

second section is the literature review that summarizes the primary literature so as to find the gap in the study. Third section 

includes the materials used in the research and the ways followed for undertaking the results. The fourth section summarizes 

the data and presents the data and the results of the relationship analysis. The fifth section deals with the significant findings 

                                                      
1Corresponding author: ORCID ID: 0000-0002-8193-4096 
© 2025 by the authors. Hosting by CRIBFB. Peer review is the responsibility of CRIBFB, USA.  

https://doi.org/10.46281/bjmsr.v10i2.2322 

 
To cite this article: Pandey, D. L., Risal, N., & Basnet, B. J. (2025). ROLE OF WORK ATTITUDES AND ORGANIZATIONAL PERFORMANCE OF 

PUBLIC FINANCIAL INSTITUTIONS IN NEPALESE CONTEXT. Bangladesh Journal of Multidisciplinary Scientific Research, 10(2), 21-28. 

https://doi.org/10.46281/bjmsr.v10i2.2322 

http://creativecommons.org/licenses/by/4.0/)
http://creativecommons.org/licenses/by/4.0/)
https://www.openaccess.nl/en
https://doi.org/10.46281/bjmsr.v10i2.2322
https://orcid.org/0000-0002-1323-7758
https://orcid.org/0000-0002-8193-4096
https://orcid.org/0009-0004-5806-539X


Pandey et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(2) (2025), 21-28

 

22 

and comparisons with previous studies, and the final section concludes the findings of the research and their implications in 

the practical and academic field. 

LITERATURE REVIEW 

This section deals with the various associated literature with dependent independent variables. It deals with the relationship 

between organizational commitment, organizational citizenship behaviour, and job involvement with organizational 

performance. 

 

Organizational Commitment and Organizational Performance  

The study aims to examine the impact of organizational commitment on organizational performance. Organizational 

commitment is the loyalty of the employees towards their organization. The commitment of the employees fosters 

organizational performance. The enhancement of organizational performance can be improved through organizational 

commitment (Sani, 2013). Organizational commitment, as defined by Lok and Crawford (2004), is a work attitude that is 

directly tied to employees' intention to remain with the organization or to actively participate in their activities, which is 

correlated with job performance. Organizational commitment positively and significantly influences organizational 

performance (Nawal et al., 2021; Oyewobi et al., 2019; Nikpour, 2017; Ko & Smith-Walter, 2013).  With reference to the 

literature, it is concluded that the commitment of the employees shows the intention of the employees to leverage 

organizational performance.  

 

Organizational Citizenship Behavior and Organizational Performance  

The study intends to evaluate the impact of organizational citizenship behaviour on organizational performance. The extra-

role behaviour of employees presents commitment and loyalty towards the organization and motivates them to work, which 

leverages the performance of the organization. Organizational citizenship behavior improves the employees' efficiency, 

productivity, and the whole organization's performance (Organ, 1997). Work performance was positively and significantly 

influenced by organizational citizenship behavior (Widarko & Anwarodin, 2022; Jahan, 2023). Organizational citizenship 

behavior positively and substantially impacts organizational performance (Garg, 2020; Taamneh et al., 2018; Sadeghi et al., 

2016; Ko & Smith-Walter, 2013). The review results showed that the extra-role behaviour of employees leverages the 

performance of the organization.  

 

Job Involvement and Organizational Performance  

Various kinds of literature present job involvement as a prominent factor in different contexts. However, it is an 

undiscovered area of study in Nepalese academia. Thus, the study tried to examine the relationship of job involvement with 

organizational performance. Job involvement refers to the degree to which people attach emotionally to their jobs, showing 

that their perceived performance levels are necessary to their self-confidence (Zheng, 2014). Job involvement positively and 

significantly influences employee performance in case the organization provides a favorable working environment (Mubin 

et al., 2022; Brown & Leigh, 1996; Hanna & Rajkumar, 2025). The conclusion of the different research studies showed that 

the more emotionally attached employees exert more effort, the more leverage they have on the performance of the 

organization (Awan, 2024; Ko & Smith-Walter, 2013). The results of the previous study concluded that job involvement is 

the pivotal factor for leveraging performance. Nepalese public financial institutions are more regulated, so the context is 

different, and the test of its impact seems crucial in the Nepalese context.  

 

Theoretical Framework  

The social exchange involves imperfectly specified terms and a norm of reciprocity, such that discretionary benefits 

provided to the exchange partner are returned in a discretionary way in the longer term (Blau, 1964; Eisenberger et al., 

1986). The social exchange theory (SET) suggests that positive work attitudes lead to better performance (Blau, 1964; 

Awan, 2024). Moreover, the psychology theory known as "Affective Events Theory (AET)" explains how specific 

workplace events affect employees' emotions, which in turn impact their job performance and overall job satisfaction. The 

AET recommends that positive work events cultivate emotions conducive to higher performance (Weiss & Cropanzano, 

1996; Redelinghuys et al., 2019). Furthermore, the Resource-Based View (RBV) theory suggests that a firm's competitive 

advantage is primarily derived from its unique resources and competencies. The RBV theory asserts that effectively 

leveraging internal resources and competencies enhances organizational performance and competitive advantage (Barney, 

1991; Hsu & Pereira, 2008). Therefore, this study considers the following hypotheses. 

 

𝐇𝟏: Organizational commitment has a positive impact on organizational performance. 

𝐇𝟐: Organizational citizenship behavior had a positive influence on organizational performance. 

𝐇𝟑: Job involvement had a positive effect on organizational performance. 

 

The conceptual framework of this study is presented in Figure 1 below 

 

 

 

 

 

                                     Figure 1. Conceptual Framework and Hypotheses 
                                         Source: Awan (2024); Nawal et al. (2021); and Ko and Smith-Walter (2013) 

Organizational Commitment  

Organizational  

Performance  

Job Involvement  

Organizational Citizenship behavior 



Pandey et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(2) (2025), 21-28

 

23 

MATERIALS AND METHODS 

My organization's problems measuring organizational commitment are my own, being happy to spend the rest of my career, 

a matter of necessity for me, and feeling guilty about a sense of belonging (Yang, 2012; Harsasi & Muzammil, 2017). 

Organizational citizenship behavior is measured by assisting new colleagues in adjusting to the working environment, giving 

advice on work-related problems, making innovative suggestions, encouraging friends to use the product or service, and 

helping an absent colleague (Yang, 2012; Pare & Tremblay, 2007). Job involvement is measured using personal life goals 

related to their job (job-oriented), being involved personally in their job, being interested in their work, feeling detached 

from their job, and spending most of their time in their job (Kanungo, 1982; Lodahl & Kejnar, 1965). The customer 

perspective is evaluated through customer relations is exemplary in the organization; the customers are satisfied with their 

products and services, provided facilities after the sales services, and participate in trade fairs (Wang et al., 2015; Garg & 

Ma, 2005; Hartman et al., 2002). The internal business perspective is measured through the morale of employees, 

productivity, satisfaction with the organizational environment, and low turnover (Wang et al., 2015; Garg & Ma, 2005). The 

pay and benefits perspective is evaluated using salary comparison to performance, retirement facility, and additional benefits 

like bonuses and social security (Wang et al., 2015). The innovation and technological perspective are measured through 

team cohesiveness, use of information systems, providing service timely, support of customer relationships, and improved 

productivity (Wang et al., 2015; Garg & Ma, 2005). Five items from the study of Yang (2012) and Harsasi and Muzammil 

(2017) have been used to gauge organizational commitment. The five items used to measure organizational citizenship 

behavior were modified from Yang's (2012) and Pare and Tremblay's (2007) studies. Five items from the research of 

Kanungo (1982) and Lodahl and Kejnar (1965) have been used to measure job involvement. Sixteen items have been used 

to measure organizational performance (Wang et al., 2015; Garg & Ma, 2005; Hartman et al., 2002). These items were 

selected as they had already been tested, and the validity and reliability of the instruments were justified. The causal-

comparative research design has been used to examine the impact of organizational commitment, organizational citizenship 

behavior, and job involvement on organizational performance. Altogether, two thousand two hundred fifty-one (2251) 

officer-level employees of Nepalese public financial institutions have been considered the population for the study (Ministry 

of Finance, 2022). For each variable, the sample size should generally be at least ten times the number of observations (Hair 

et al., 2019). Thirty-one items were used in this study to measure four constructs. As a result, 310 officer-level employees 

were considered to be the sample size. A purposive sampling strategy was adopted for the selection of respondents. All 

listed financial institutions were considered while selecting samples. 

The seven-point Likert scale question, which ranges from 1 (strongly disagree) to 7 (strongly agree), was used to 

collect the responses. The measurement model is applied to examine the goodness of fit indices. Path analysis has been used 

to explore the influence of organizational commitment, organizational citizenship behavior, and job involvement on 

organizational performance. The CFA has been used to assess the validity of the indicators for each construct. The estimated 

model is designed to test the variance in organizational performance that can be explained by employees’ organizational 

commitment, organizational citizenship behavior, and job involvement. The estimated model is developed as follows: 

 

𝑂𝑃 =  𝛽1𝑂𝐶 +  𝛽2 𝑂𝐶𝐵 + 𝛽3 𝐽𝐼 + 𝑒1 … … … … … . . 𝑖 
 

Where,  

𝑂𝑃 = Organizational Performance, 𝑂𝐶 = Organizational Commitment, 𝑂𝐶𝐵 = Organizational Citizenship Behavior, 𝐽𝐼 = 

Job Involvement:  𝛽1, 𝛽2, 𝛽3= Beta (change), and 𝑒1  = Error Term.   

The materials were developed from the previously tested questions by various scholars; thus, they are sufficient to measure 

the concerned constructs. However, the pilot test was not undertaken to contextualize the materials, so there might be some 

contextual problems with them. 

 

RESULTS 

Table 1. Respondents Profile of the Study  

 
Profile Based on Gender, Marital Status, Age, and Educational Level  

  Frequency  Percentage  

Gender Male  180 58.06 

Female  130 41.94 

Marital Status  Single 80 25.81 

Married  230 74.19 

Age  Less than 25 25 8.06 

25-34 80 25.82 

35-45 180 58.06 

More than 45 25 8.06 

Educational Level  Bachelor level 59 19.03 

Master level  237 76.45 

M.Phil. 14 4.52 

N = 310 

 

The data presented in Table 1 shows that more male and married employees were involved in the survey. The 

perception of the young and educated employees' opinions dominated the study's results. 

 

 



Pandey et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(2) (2025), 21-28

 

24 

Convergent and Discriminant Validity  

Convergent validity analyzes the accuracy of the same construct measured using different instruments, and the same 

construct score is correlated. Discriminant validity empirically analyzes the accuracy of construct differences between one 

construct and another.  

 

Table 2. Values of CR, AVE, MSV, Square Root of AVE (Diagonal), and Inter-Construct (off Diagonal) 

  
CR AVE MSV OC OCB JI CP IBP PBP ITP 

OC 0.901 0.647 0.135 0.804             

OCB 0.915 0.683 0.123 0.351 0.826           

JI 0.914 0.680 0.135 0.367 0.235 0.825         

CP 0.935 0.782 0.132 0.364 0.193 0.351 0.884       

IBP 0.914 0.728 0.116 0.289 0.191 0.181 0.192 0.853     

PBP 0.916 0.732 0.023 -0.003 -0.035 -0.001 0.033 0.151 0.856   

ITP 0.918 0.736 0.116 0.325 0.177 0.256 0.184 0.340 0.107 0.858 

Note: OC = Organizational Commitment, OCB = Organizational Citizenship Behavior, JI = Job Involvement, CP = Customer Perspective, IBP = 

Internal Business Perspective, PBP = Pay and Benefits Perspective, ITP = Innovation and Technological Perspective, CR = Composite Reliability, 

AVE = Average Variance Extracted, and MSV = Maximum Share Variance  

 

Anderson and Gerbing (1998) suggested that the composite reliability (CR) value should be more than 0.70 for the 

reliability of the instruments. The analysis presented in Table 2 shows that the CR value of each construct is more than 0.7. 

Thus, it is claimed that the instrument used for the collection of data is reliable enough. According to Fornell and Larcker 

(1981), every construct's AVE value should be greater than 0.5, and an individual construct's CR value should be higher 

than the AVE of the personal construct to prove the convergent validity. The results shown in Table 2 meet all these criteria. 

Therefore, the researcher claimed the convergent validity. Fornell and Larcker (1981) suggested that the individual construct 

value of AVE should be larger than the maximum share variance (MSV) of each construct. Bagozzi and Yi ( 1988) advise 

that the square root of AVE values at the individual construct's diagonal should be more significant than the inter-construct 

correlation values of each off-diagonal construct.  Both criteria are satisfied by the results presented in Table 2. Thus, the 

discriminant validity of the study was claimed.  

 

Measurement Model for Organizational Commitment, Organizational Citizenship Behavior, and Organizational 

Performance  

The measurement model is applied to examine the goodness of fit indices. The three first-order constructs are organizational 

commitment, organizational citizenship behavior, and job involvement. Similarly, the customer perspective, internal 

business perspective, pay and benefits perspective, and innovation and technological perspective make up the second-order 

construct of managerial performance. The three first-order constructs and the second-order construct of the organizational 

performance model are shown in Figure 2. 

 
Figure 2. Association between Organizational Commitment, Organizational Citizenship Behavior, Job Involvement, and 

Organizational Performance  

 

The model comprising the three first-order constructs and the second-order construct of the organizational performance 

shows the goodness-of-fit with the data in Table 3.  



Pandey et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(2) (2025), 21-28

 

25 

Table 3. Model Fit Measures of Organizational Commitment, Organizational Citizenship Behavior, Job Involvement, and 

Organizational Performance 

 
Measure Estimate Threshold Interpretation References  

Chi-square (CMIN) 993.860       

DF 284       

Chi-square Associated P Value  0.000       

CMIN/DF 2.344 ˂ 3 Good fit  Carmines and Mclver (1981)  

GFI 0.879 0.80 to 0.90 Acceptable fit Hair et al. (1998) 

AGFI 0.859 0.85 to 0.90 Acceptable fit Dogan and Ozdamar (2017) 

CFI 0.948 0.90 to 95 Acceptable fit  Gaskin and Lim (2016)   

RMSEA 0.048   Good fit  Byrne (2010) 

Note: CMIN = Minimum Discrepancy, DF = Degrees of Freedom, P-Value = Probability value, CMIN/DF = Relative chi-square, GFI = Goodness-of-
Fit Index, AGFI = Adjusted Goodness-of-Fit Index, CFI = Comparative Fit Index, RMSEA = Root Mean Square Error of Approximation  

 

The Chi-square (𝑥2) value with degrees of freedom (284) is 993.860. The relative chi-square (𝑥2/df) ratio is 2.344 

less than the suggested threshold (i.e., ˂ 3), indicating a good fit (Carmines & Mclver, 1981). The GFI value of 0.879 shows 

a satisfactory fit, and it falls between the suggested threshold of 0.80 and 0.90 (Hair et al., 1998). The AGFI value of 0.859 

is within the recommended threshold (i.e., 0.85 to 0.90), indicating an acceptable fit (Dogan & Ozdamar, 2017). The CFI 

value of 0.948 is within the recommended threshold (i.e., 0.90 to 0.95), indicating an acceptable fit (Gaskin & Lim, 2016). 

RMSEA worth of 0.048 is lesser than the recommended threshold (i.e., ˂ 0.05), indicating a good fit (Byrne, 2010). All the 

criteria of goodness of fit are satisfied by the model adopted for the study. It shows that the model used in the study explains 

the sufficient variance in organizational performance by the organizational commitment, organizational citizenship 

behaviour, and job involvement.  

 

Structural Relationship between Organizational Commitment, Organizational Citizenship Behavior, Job 

Involvement, and Organizational Performance  

Path analysis is applied to reveal the structural relationship between organizational commitment, citizenship behavior, job 

involvement, and organizational performance. In Figure 3, the path diagram shows the impact of these factors on 

organizational performance. 

 
Figure 3. The Impact of Organizational Commitment, Organizational Citizenship Behavior, and Job Involvement on 

Organizational Performance  

 

While regressing organizational commitment (OC), organizational citizenship behavior (OCB), and job involvement (JI) 

with organizational performance (OP), the estimated model is;  

 

𝑂𝑃 =  𝛽1𝑂𝐶 +  𝛽2 𝑂𝐶𝐵 + 𝛽3 𝐽𝐼 + 𝑒1 … … … … … 𝑖 

 𝑂�̂� =  0.602 𝑂𝐶 +  0.140 𝑂𝐶𝐵 + 0.394 𝐽𝐼  
 

The square multiple correlation (𝑅2) is 82 percent greater than the suggested threshold of 10 percent, which indicates that 

the model explains the sufficient variance in organizational performance (Falk & Miller, 1992). Thus, 82 percent of the 

change in organizational performance is demonstrated by organizational commitment, organizational citizenship behavior, 

and job involvement. The CMIN/DF (2.344), GFI (0.879), AGFI (0.859), CFI (0.948), and RMSEA (0.048) are all at an 

acceptable level. Thus, this estimated model (i) is established.  

The path model is operated to reveal the hypothesized relationship between organizational commitment, 

organizational citizenship behavior, job involvement, and organizational performance. Thus, the hypothesized association 

is presented in Table 4. 



Pandey et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(2) (2025), 21-28

 

26 

Table 4. Hypothesized Association between Organizational Commitment, Organizational Citizenship Behavior, Job 

Involvement, and Organizational Performance 

 
Hypothesized Relationship  Standardized Estimate C.R. (t-value) P-value Decision 

𝑯𝟏 OP <--- Organizational Commitment 0.602 26.820 0.000 Accepted  

𝑯𝟐 OP <--- Organizational Citizenship Behavior 0.140 6.548 0.000 Accepted 

𝑯𝟑 OP <--- Job Involvement 0.394 18.378 0.000 Accepted 

 

The result shows that OC has a positive and significant impact on organizational performance (β = 0.602, C. R. = 

26.820, P-value = 0.000). OC shows the employees’ loyalty toward their organization and the desire to continue their 

membership in the organization. It shows that the loyalty of the employees towards their organization leverages 

performance. Results showed that the extra role behaviour of employees helps to exert extra effort in performing 

responsibility inside the organization, which enhances the performance of the organization. It means more time and effort 

and time of the employees are the pivotal factors for improving the performance of the employees (β = 0.140, t-value = 

6.548, P-value = 0.000). Emotional attachment of the employees creates a strong rapport between the employee and the job, 

which increases organizational performance (β = 0.394, t-value = 18.378, P-value = 0.000).  

 

DISCUSSIONS 

The study findings reveal that organizational commitment, organizational citizenship behavior, and job involvement 

positively and significantly influence organizational performance in Nepalese public financial institutions. The study result 

is supported by the prior research findings that organizational performance was positively and significantly impacted by 

organizational commitment (Nawal et al., 2021; Oyewobi et al., 2019; Nikpour, 2017; Ko & Smith-Walter, 2013), 

organizational citizenship behavior (Garg, 2020; Taamneh et al., 2018; Sadeghi et al., 2016; Ko & Smith-Walter, 2013), 

and job involvement (Awan, 2024; Ko & Smith-Walter, 2013). Similarly, this study’s finding is consistent with the research 

result of Mubin et al. (2022), who found that job involvement positively and significantly influenced employee performance. 

Valeau et al. (2021), Jaiswal and Kumar (2020), and Ko and Smith-Walter (2013) all assert that OC, OCB, and JI are work 

attitudes that enhance organizational performance. 

The results are similar because the constructs used in the study are of universal type. These factors may not be 

affected by the context. All the factors are an individual's internal factors. Therefore, these internal factors affect the 

individual across the culture and context. The results of this study support the theories of affective events, resource-based 

views, and social exchange. Affective event theory focuses on employee emotion, resource-based focuses on the unique use 

of internal resources, and social exchange theory focuses on reciprocity.  The construct used in the study is focused on the 

use of human resources that work on reciprocity, and they are the unique resources of the organization if they are 

appropriately managed. Thus, these theories are supported by the study in the context of Nepalese public financial 

institutions. 

 

CONCLUSIONS 

The article is divided into six parts. An introduction part summarizes the issues, objectives, and rationale of the problems 

for study. The second part revises the conceptual, theoretical, and empirical materials. The methodology summarizes the 

operational definition of variables, sources of instruments, construction and implementation of instruments, and analysis 

tools. The results section shows the results of the data analysis. The discussion included the findings of the study, a 

comparison of those results with previous study results, and the logic behind the similarity and dissimilarity in results. The 

conclusion includes findings and a conclusion of the findings and contributions of the paper to the field of academics. The 

study finds that organizational commitment, organizational citizenship behaviour, and job involvement positively and 

significantly enhance organizational performance. It concludes that strong emotional feelings and belongingness, extra 

assistance to coworkers beyond formal incentive structure, and the employees' likes and care about their work help to 

leverage the performance of the public financial institutions.  The study is tested based on the social exchange theory and 

affective event theory. The notion of social exchange theory is that people remain motivated when they get better than what 

they lose. Affective event theory explains that the affective behavior of employees is explained by employee mood and 

emotions. The study results accept the notions. Thus, both the theories are still relevant in the Nepalese public financial 

institutions. Such studies have not been undertaken in the context of Nepalese public financial institutions. Thus, this 

provides insights into work attitude and organizational performance and remains the unique literature in the academic field 

of Nepal. This study provides insights to managers and helps formulate HR strategies and policies to create commitment, 

extra-role behavior, and participation among employees in assigned and extra jobs. It will help managers to motivate 

employees in the workplace. This study does not consider other industrial sectors like manufacturing, hotel and hospitality, 

and the private financial sector. Thus, future researchers may undertake research that considers those sectors so as to 

generalize the findings of the study to a greater extent. Similarly, the study was undertaken considering cross-sectional data, 

not longitudinal data. However, other researchers may use longitudinal data to conduct a rigorous study. This study 

considered only three variables. However, other variables of work attitude, such as organizational justice, relationships with 

coworkers, and stress levels, can be taken for further study. 

 
Author Contributions: Conceptualization, D.L.P., N.R., and B.J.B.; Methodology, N.R.; Software, N.R.; Validation, N.R.; Formal Analysis, D.L.P., N.R. 
and B.J.B.; Investigation, N.R.; Resources, N.R.; Data Curation, N.R.; Writing –Original Draft Preparation, D.L.P., N.R. and B.J.B.; Writing –Review & 

Editing, D.L.P., N.R. and B.J.B.; Visualization, N.R., Supervision, D.L.P.; Funding Acquisition, D.L.P., N.R. and B.J.B. Authors have read and agreed to 

the published version of the manuscript.  



Pandey et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(2) (2025), 21-28

 

27 

Institutional Review Board Statement: Ethical review and approval were waived for this study because the research does not deal with vulnerable groups 

or sensitive issues. 

Funding: Authors received no funding for this research. 

Acknowledgments: Not applicable.  
Informed Consent Statement: Informed consent was obtained from all subjects involved in the study. 

Data Availability Statement: The data presented in this study are available on request from the corresponding author. The data are not publicly available 

due to restrictions.  
Conflicts of Interest: The authors declare no conflict of interest.     

  

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