The relationship of emotional labor and organizational commitment in accounting professionals; A research in Bayburt, Gümüşhane

Today, as a result of increasing awareness and competition, new regulations have been developed that make people a pioneer in the sectors. In these arrangements that give priority to people, it has defaulted that the most effective and efficient work of the employees will be due to their psychologically based thoughts. Emotional labor includes the expectation of the employee's feelings to change within the frame of the rules of the organization in their relationship with the organization or the customer, and the employees to make an effort emotionally. However, as a result of organizational commitment, the employee's feeling of belonging to the organization she is a member of or the idea of continuing in the organization affects emotion-based, obligation-based and moral-based dimensions. Accountants are affected by emotional labor and organizational commitment factors as a result of their work done and their responsibilities to the organization. This study aims to reveal the relatıonshıp of emotional labor and organizational commitment on accounting professionals. It consists of 31 professional accountants SMMO in the provinces of Bayburt and Gümüşhane the population of the study. Data of the study a 8-question questionnaire containing the demographic characteristics of the participants, Organizational Commitment, and Emotional Labour Scales have been used to collect. The resulting data have been analyzed via the IBM SPSS Statistics 25 software and C. Alpha, Shapiro-Wilk test, Mann Whitney U test, Kruskal- Wallis test, Correlation analyses have been utilized. Analyses showed found that there hasn't been statistical significance between emotional labor and organizational commitment. As a result of the correlation analysis carried out to determine the relationships between surface acting, deep acting, and genuine acting, which are the sub-dimensions of emotional labor, and emotional commitment, affective commitment, continuance commitment, and normative commitment, which are organizational commitment sub-dimensions, a positive relationship genuine acting was determined only between the sincere behavior dimension and the continuance commitment dimension. The relationships in observed to be neither positive nor negative in other sub-dimensions.