Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Research Article: 2022 Vol: 26 Issue: 2

Soul Management Model: Exploration of Industrial Perspective toward Organisational Performance

Mohd Anuar Arshad, Universiti Sains Malaysia

Shahid Khan, Universiti Sains Malaysia

Citation Information: Arshad, M.A., & Khan, S. (2022). Soul management model: exploration of industrial perspective toward organisational performance. Academy of Accounting and Financial Studies Journal, 26(2), 1-14.

Abstract

This study is to explore the use of SOUL Management Model in enhancing the organization performance in three different sectors of 12 industries in Penang, Malaysia. The findings show that the Sincerity act, Optimization effort, Ultimate goal, and Law compliance (SOUL) are the basic components of the spiritual behavior and fundamental elements of organizational performance. Further, the findings mentioned that for the employee’s behavior development perspective each organization needs to include SOUL teaching in their HRD training modules for the organization's high performance.

Keywords

Sincerity Act, Optimization Effort, Ultimate Goal, Law Compliance, Organizational Performance.

Introduction

The aim of this study is to explore the use of SOUL management model in enhancing the organization performance in three different sectors of 12 industry in Penang, Malaysia. In the current situation organization performance facing a chaotic situation, stressful working environment, and over demanding tasks, due to unethical act or behaviour of their employees. According to psychologist these behaviours is issues of employee’s soul/psyche or attitude (Briki & Amara, 2017; Zohar, 2012).

However, in the field of management, psychologist experts clearly mentioned that attitude development dependent spirituality (Assouad & Parboteeah, 2018; Zohar, 2012). Employee’s spirituality plays significant role in employees’ performance (Zohar, 2012). Moreover, spirituality develops the employee’s Sincerity act, (Glaz, 2021) Optimization effort, (Riasudeen & Singh, 2021) Ultimate goal (Ortiz-Gómez et al., 2020) and Law compliance (Fine & van Rooij, 2021) is the acronym of (SOUL) which ensuring the organizational performance. Furthermore, literature mentioned that Sincerity act (Bogan, & Dedeoglu, 2019), Optimization effort, Ultimate goal (Belwalkar & Vohra, 2016) and Law compliance (Fine & van Rooij, 2021) are positive attitude and goodwill of the organization performance. Thus, this study proposed the inclusion of SOUL in the HRD program for organisational performance. The engagement of SOUL in employee behaviour will uplift work outcome which in turn will positively affect the organization performance which finally will help to eradicate indecent attitude of the employee.

Problem Statement & Study Rationale

Previous research claim that unethical behaviours effects on the organizational performance. Cause of the unethical behaviour organization faces economic growth, financial loss, theft, leakage of classified information, falsifying documents, mismanagement, misuses of organizational resources, employee favouritism, misrepresentation of the organization, injustice, and favouritism which direct impact on Malaysia organizational performance (Quah, 2020; Yusof & Arshad, 2020; Yap et al., 2020).

Furthermore, psychologist mentioned that employee’s unethical behaviour reasons are due to their disloyalty, dishonesty, selfishness, illegal decisions, poverty, financial greed attitude (Abu-Raiya, 2012; Ahmed, 2019; Briki & Amara, 2017; Haque, 2004; Musrifah, 2019) which cause of the organizational failure (Crossen, 1993; Harvey et al., 2017; Lee et al., 2017).

On the base of the above-mentioned unethical behaviour, this study proposes that SOUL Management Model will help to eradicate the unethical attitude of the employee behaviour and enhance the employees' rational, emotional, and spiritual intelligence that will lead to the organization performance.

For this objective that lack of SOUL in human behaviour is the main determine the barriers of the sustain the organizational performance. The study focused on the view of the top management of the 12 services sectors of the Malaysia organization. That How is the current execution of HRD program for manufacturing and service industries of Malaysia? And Does SOUL management help to improve and sustain the organizational performance? The views of the respondents are presented the research objective of the study, that each organization have HRD program for employee’s development and mentioned that the influence of SOUL management plays a significant role to improve and sustain an organization’s performance.

Literature Review

Academic literature has provided ample proven that the unethical behaviour of the employee is a hurdle of organizational performance. The unethical behaviour such as theft, fraud, mismanagement, misuses of organizational resources, misrepresentation of the organization, leakage of classified information, falsifying documents, employee favouritism, and injustice (Quah, 2020; Yusof, & Arshad, 2020; Yap et al., 2020).

Furthermore, academic literature and psychologist mentioned that employee’s unethical behaviour due to their disloyalty, dishonesty, irresponsibility, selfishness, illegal decisions, poverty, financial greed attitude (Abu-Raiya, 2014; Ahmed, 2019; Briki & Amara, 2018; Haque, 2004; Musrifah, 2019) which cause of the organizational failure (Crossen, 1993; Harvey et al., 2017; Lee et al., 2017).

However, psychologist literature claim that development of the attitude relies on the spirituality. Spiritual behaviour of the employee is one of the significant elements for the organization performance (Garg, 2017; Grzeda, 2019; Mahmood et al., 2018). Spirituality develops the employee ethical behaviour such as spiritual aspects, rational and emotional aspects occupational which is plays significant role for the organization sustain and performance (Baker & Lee, 2019; Gaisina, 2017; Mikhaylovskaya et al., 2015; Greenbaum Hill et al., 2017; Smith et al., 2013; Stains, 2018).

Furthermore, spirituality develops the employee’s (SOUL) such as Sincerity act, (Glaz, 2021) Optimization effort, (Riasudeen & Singh, 2021) Ultimate goal (Ortiz-Gómez et al., 2020) and Law compliance (Fine & van Rooij, 2021). Which is positive attitude and helpful for the organization performance (Belwalkar & Vohra, 2016; Bogan & Dedeoglu, 2019; Fine & van Rooij, 2021; Ultimate goal).

Sincerity Act

The word Sincerity is one of the absolute moral value of the spiritual individuals and society (Trilling, 2009; Del Rio & White, 2014). Sincerity always demonstrations at the inner sources of action (Semplici, 2010). Sincerity and essential conditions on assertive require, plausibly, that we believe our assertions and that we are committed to their truth (McKaughan, 2012; Mohammadi, 2019).

According to Branine & Pollard (2010), sincerity (Ikhalas) and honoring promises committed are fundamental qualities ( De Cremer & Vandekerckhove, 2017; McKaughan, 2012). Sincerity is one of the central to good character (Changchenkit, 2018 ) which motivated the individuals and other for better performance (Ogleznev, 2019). Sincerity is one of the constructive behaviour of individuals to perform their responsibilities with honesty and trustworthiness ( Ismail & Haron, 2014; Williams, 2020).

Since, sincerity is constructive behaviour which held loyalty, truthfulness and integrity, (Hanefar et al., 2015). Act of sincerity promotes individual’s confidence (Sheikh & Bhatti, 2017). Imam Al-Ghazali views sincerity is one of the major elements of spiritual quality (Rahman et al., 2017) and it is the basic component of outstanding individuals’ development. Furthermore, sincere attitude develops the individuals honesty, integrity, loyalty and truthfulness.

Optimization

Spiritual individuals try to optimize ourselves for better life (Emmons, 2000). However, optimization is ‘the action’ that refers to an individual’s attitude to effectively work toward generating meaning for themselves (Jiang et al., 2020; Miller & Ewest, 2015). Attitude develops and nourishes an individual toward significant action (Ashmos & Duchon, 2000). Attitude growth is an important part of human life since it affects their personality and professional life (Jawahar, 2012; Syah et al., 2020). Development of attitude depend on their knowledge and wisdom (Huda et al., 2016).

Imam Al-Ghazali posits the view that knowledgeable attitude support good deeds (Rahman et al., 2017), knowledgeable or educated attitude develop high moral values (Huda et al., 2016) and stop the immoral attitude such as envy, selfishness, anger, backbiting, etc. (Payne, 2018). Al-Ghazali maintained that an immoral attitude is a violation of moral character ( Parrott, 2018). Murtaza et al. (2016) claimed that forgiveness, compassion, encouragement, sacrifice, guidance, virtue (Stains, 2018) and kindness is acute moments to support individuals attitude development (Branine & Pollard, 2010; Lavine et al., 2014).

Additionally, according to Schiemann (2014), optimization generates individuals capabilities and improves knowledge, skill, abilities and build the cooperation climate (Sheikh & Bhatti, 2017). Albino (2018) reported that competence is significant value to success the individuals job. Moreover, Houghton et al. (2016) argue competency is a one of the important behaviors which enhance the individual’s commitment, and performance (Ahmad et al. 2010) and develop the cooperation environment (Lv et al., 2020).

Nevertheless, cooperation environment plays important role for individuals’ development (Monshi & Ibrahim, 2021; Syed & Pio, 2017). Cooperation environment will develop the individual’s confidence and motivation (Baraggioli, 2016; Purwanto et al., 2021). Furthermore, motivation is an excellence of the attitude which seeks the meaning of life towards good actions ( Del Rio & White, 2014). Similarly, (Triyanto 2019) posits the view that, motivation is an important factor to raise the involvement of the individuals to achieve an expected goal. Therefore, knowledge, skill, abilities, competency, and capability develop cooperation environment and motivation that enhance the optimization of individual’s behavior.

Ultimate Goal

Achieving the ultimate goal is one of the vital behaviors of the spiritual individuals (Schnitker & Emmons, 2013). Ultimate goal in organization point of view is to achieve the highest level of performance. According to Turriago-Hoyos, (2016) the act of sincerity and effort of self-optimization would lead the ability to achieve their ultimate goal (Jong, & Faerman, 2020). However, research conducted that believes on ultimate goal will help to individuals well high practical behaviour (Ali et al., 2021) and play important role in achieving the high performance (Van der Hoek et al., 2018).

The literature mentioned that, focusing on ultimate goal develop commitment, accountability, and responsibility in the individuals attitude (Ebrahimi, 2017; Huda et al., 2016; Rolland et al., 2021; Van der Hoek, et al., 2018). Nevertheless, commitment, accountable, and responsible practices help the individuals to promote using time and resources effectively towards optimum performance. Ali et al. (2021) reported that the commitment is the spirit of work efforts, position, values, and standards of individual’s character. Individuals’ commitment attitude plays important outcome for organizational performance (Jong & Faerman, 2020). Furthermore, Van der Hoek et al., (2018) mentioned that noncommitment behavior of the team increases negative effects on organization performance and cooperative behavior (Hollensbe & Guthrie, 2000; Kramer et al., 2013).

According to Al-Ghazali, accountability created in the individual’s behavior is the ability to know and achieve the ultimate reality of life (Ebrahimi, 2017). According to (Li et al., 2019) that responsibility is a value which improve confidences and maturity in the life. According to him, sense of responsibility is the main quality in the individuals which enhances the individuals morale and motivation (Nejati et al., 2017).

Law

Law compliance is the energy and sign of spiritual individuals (Fitri, 2021; Raximova et al., 2021). Law is the system that provide structure of life for individuals and organizations to achieve their objectives and control improper activity. According to Choy (2018) mention that, each organization have its own (law) rules and regulations which are very significant for its well-being. And it provides equality and justice in the organization (Ehrlich & Ziegert, 2017), However, organization has policies, guideline and practices to achieve its own goal and preserve its value (Miller & Ewest, 2015). Furthermore, Assouad & Parboteeah (2018), explain that organizational achievement depends on its policies, rules, and employee behavior.

Furthermore, According to Assouad & Parboteeah (2018) regulations of human behaviors rely on Law. However, Ebrahimi (2017) mention that Law (rules and regulations) improve human life and personality and develop peace and success of life (Nazarpoori, 2017). Organizational law, rules regulation, policies and guideline develop the behavior which prohibit discrimination in hiring, promotion, recruitment, discipline, rewards, and benefits and prohibits harassment and destructive environment which caused the organizations downfall (Ferrell & Fraedrich, 2015; Geigle et al., 2013; Greenbaum et al., 2017; Hashim, 2009).

Similarly, according to Soltani (2014), point out that, organizations failures on the part of organizations are unlawful behaviors. Furthermore, psychologists acknowledged that human behavior depends on their attitude and personality which are based on law compliance. The above, dimensions of act of Sincerity (honesty, integrity, loyalty, truthfulness), effort of Optimization (knowledge, skill, ability, capability, competency), Ultimate goal (Accountability, Responsibility, Motivation,) and Law compliance (Equality, Justice, Discipline, Regulation) are summarized in the acronym ‘SOUL’ that embodies man’s decent attitude and as well as the elements of spiritual individuals and enhance the organizational performance.

Research Design

The research design is the course of an entire research process. It shows specific directions for the research and it must be adopted as per the nature of the research questions. This current research supports the qualitative study. This study helps the researcher to fully understand the phenomenon from different participants who have personally experienced it. Denzin & Lincoln 2005 and Fossey 2002 maintained that qualitative research approach is helpful for this research to explore the lived experiences from the participant’s point of view. This study followed Giorgi's descriptive phenomenological method which provide the voice, thoughts, reactions, and feelings of the participants without isolating their viewpoint out throughout analysis Giorgi and Giorgi. The decision to choose the phenomenological approach is based on the objectives of the current research.

Method

This research is a descriptive study aiming to examine the perceptions and a comprehensive level of understanding of the participants’ lived experiences. In this study a qualitative research method, phenomenology, was used. Phenomenological studies focus on the phenomena that we are aware of but do not have a deep and detailed understanding (Yildirim & Simsek, 2006). The study group was selected by purposive sampling methods participants volunteered for the study all were experts all of them know English and none of them had communication issues, that could have hindered the data collection process. Three basic processes consist of the methodology for this study is research design, data collection and data analysis.

Data was collected using purposive sampling technique with semi-structured interviews. Interview questions were open ended to collect the information. This study used phenomenological research approach to explore that spiritual individual are follow sincerity act, optimization effort, focusing on the ultimate goal and obeying the law in the organization. Interviews were recorded to confirm the accuracy of information from the participants interviews. Interviews lasted 60 to 70 minutes, and all interviews were over a period of 6 months (January-June 2021) in order to get a detailed account of their experiences.

Phenomenological methodology are two important rules: (1) natural attitude (intentionality) and phenomenological attitude under which are considered phenomenological reduction, and imaginative variation; and (2) bracketing.

Instruments

The interview instrument was a semi-structured questionnaire which included open ended questions. Interviews protocol was based on the research. The questions of the interview were in in four sections: (1) Demographic information (2) Questions about their organization (3) Questions about the future perspective their opinion (4) propose optimization efforts.

Sampling Techniques

In this research, sampling choice were 12 experts from three different services sector such as four from manufacturing industry, four from services industry and four from logistic industry.

Data Analyses

The interviews conducted within the framework of the personal information and experiences in the form of Semi-Structured Interview from all the participants and the collected data was transcribed and analyzed by the researchers. Every interview was recorded with a tape recorder and later analyzed after being transcribed by the researchers. In this study, thematic analysis was used which is inductive. Because the themes are identified from the data. Thematic analysis was originally developed for psychology research by Virginia Braun and Victoria Clarke, process contains six steps: Familiar with the data, Generate initial codes. Review the themes, Search for themes, Review themes, Define themes, Produce report (Chapman, 2017).

Validity and Reliability

Validity and Reliability in qualitative research is trustworthiness. To improve trustworthiness of the data researchers included three strategies such as researcher’s subjectivity statement, peer debriefing member checking. To increase trustworthiness of phenomenological data in this study, a full description of the epoché or bracketing, and phenomenological interview has been described. Member checks are feedback from participants was taken after the first stage of data analysis to improve the researcher bias. The process of bracketing during this study was also taken. Credibility (Internal Validity) in phenomenological research, the researcher uses credibility to indicate the data were collected and analysed appropriately and rigorously. Peer debriefing occurred with a qualitative expert, my research consultant who was qualitative expert available to discuss the topic I had on the study. It permitted me to get useful opinion from a qualitative expert.

Finding and Discussions

The result of the research question on the content of the HRD model used in the manufacturing and service industries of Malaysia showed that each sector has its own workforce development and implementation measures, with two training modules identified: compulsory and need-based training modules for employee development.

The first theme of HRD model applied in selected service sector organizations of Malaysia is "compulsory training module". On the base of participants view, "compulsory training module" were divided into two patterns which were "routine-based and new employees training modules". While the second theme of the first research objective is “need-based training module" Which have two patterns "behavioural and technical development training".

During in the semi-structure interviews the second research objective of the study findings explained that spirituality will develop the employee act of sincerity, optimization of effort, focusing of the ultimate goal, and law compliance which will play significant role for organizational performance.

The participants understanding mentioned that sincerity act is one of the basic values of the spiritual individuals and it has a very positive impact on the organizational performance. In this regard, researcher founded that act of sincerity is one of the significant elements in the employee behaviour which support the organization performance. The words of the participants.

“…sincerity is one of the valuable behaviours of the spiritual employees for the organizational high performance…”, “… Sincerity is the behaviour of the individuals which are not only favourable for organization but also for the entire society…”, “… Sincere attitude of the employees also motivates and bust the newcomers’ employees’ attitude…” , “…In my judgement sincerity is one of the high moral behaviour elements of the individuals which success the organization….”, “… No, hurdles in the success for organization, if they have sincere employee…” , “…. employee is sincere with their organization, they must be devoted and loyal with it…”, “… Of course, sincere employees’ actions speaks louder than words….”.

The views of the participants that act of sincerity is one of the important and positive behaviour of the employee which support the organizational performance. For furthermore, investigation researcher observed that spiritual employee has optimize themselves and others for better performance.

Optimization Effort

The second part of the second research objective is to explore that spiritual employee will optimize themself and other for organizational performance. In this regard researcher followed the selected participants of service sector organizations of Malaysia. The participants used the common understanding and mentioned their views.

“…Yes, spiritual staff will optimize theme self for hard work, to achieve the organizational high performance…”, “…. believe that spiritual employees energize them self and develop the competence for better performance…”, “…organization perspective optimization effort motivating factor for high performance …”, “…Definitely, optimization effort will lead the organization for better performance ….”, “…Off course yes, optimization effort such as hard work, capability and competence lead the individuals for good work…”, “…optimization effort motivate the individual for good direction, encourages, and competent the employees for organizational performance….”.

The above participants understanding mentioned that optimization effort of the employee such as knowledge skill ability, competence and capability will play positive role for the organizational performance. Further study observed that spiritual employee has focusing on the ultimate goal of the organization. In this regard, study focused to know the experience of ultimate goal in the work setting context.

Ultimate Goal

The third part of the second research objective is to exam that spiritual employee aiming achieving the ultimate goal. In this regard, scholar seek the response of the participant that ultimate goal in the work setting context is importance elements for organizational high performance. In this context scholar followed the participants views.

“…spiritual employee target his ultimate goal which develop commitment, and responsible behaviour in the work place…”, “… goal seating behaviour means do with responsibly which is mandatory for successful efforts…”, “…The employees who select goals for themselves, itself they will be motivated with responsible and accountable to work hard for organizational high performance…”,“…fixing the Ultimate goal motivates employees to perform, goal direct action, and encourages the employees for high performance …”, “… think setting the ultimate goal inspire and motivate to be competent us for achieving the target …”

The above participants understanding mentioned that setting the ultimate goal develop the responsibility, accountability, and commitment that to take care of employees and organizational goals. Moreover, during semi- structure interview participants understanding mentioned that spiritual employees are more lawful which effect on the organization performance.

Law Compliance

The fourth elements of the second research question were to explore the role of law compliance of the employees/individuals in the organizational performance. In this regard, the participants of the study explain their views.

“… off course, we believe that justice, equality, and lawful basic components to lead the organization superior performance…”, “…Law is the system, which develop the employee morale and motivation of employee for achieving the ultimate goal...”, “…this is law which control the employees act and mention them punishment or reward on their acts and link them with their work...”, “…Spiritual individuals will always try to avoid unlawful act and follow lawful acts…” , “…law is the most important factor ingredients the person behaviour for high performance…”, “…off course, spiritual employee will always follow the organization policy, rules, and regulation that helps discipline, equality, justice, team building, and create brotherhood environment in the organization…”

The above participants response mention that spiritual employee behaviour is positively develop to the compliance organization law for best performance. However, Law is the system that provide structure for better organizations that to achieve their objectives. In this regard each organization have its own law, police, and guideline that to achieve organizational goal.

Discussion

The findings of study showed that for the employees’ development each organization have different HRD (module) as per their requirement. On the views of participants, the study identified two training modules compulsory and need-based training modules. On the base of participants understanding "Compulsory training module” were two pattern which were routine-based training module, and new employees training module.

Routine-based training module is one of the essential activities for employee’s development in the HRD. Study exposed that for sustain employee excellence performance organizations focused on routine-based training module. DeSimone and Werner & DeSimone claimed that Routine-based training module objectives to solve counter-productive behaviour and enhance the organizational performance. For the development of employees knowledge, skills and attitudes and enhance the their capability for organizational performance.

The second sub-theme of the Compulsory training module is “new employees training modules”. However, each organization have training modules for new employees’ development. According to Lafer that new employees fully dependent on-the-job training. This study found out that, different organizations HRD have different types of training modules for new employees which are technical and behavioural skill training. Such as organization policies, customer service, and workplace behaviour training. These training modules used to develop their skills to perform better in job duties for organization performance.

The second theme of the first research question “Need-Based Training Module” on the base of the participants understanding each organization HRD uses need-based training module for employees behavior development. In this regard organization need specific training in order to achieve business aims and targets. These training consistent on the behavioral and technical training.

For high performance organization needs to arrange need base training modules for employee development. Thus, the need-based training modules helps organization to accomplish the desired target goal set by an organization. According to Al Karim, and Park & Brannon, to get opportunities for organization performance and growth it needs to arrange need based behavioral and technical training.

Need based behavioural training module in the HRD model is play very important role for employees’ development. Clardy maintained that behavioural practices in organization impact on employee’s knowledge, skills, ability, and attitudes (KSA) which can develop productivity and performance of the organization/company. Greer, Behavioural practices improve employee’s organizational skills, ability, and commitment (Hussain & Rehman, Rowland.

The second section of the need-based training modules is the need-based technical training in the HRD model has a important role in employees development. This aim of the needs based technical training module is to develop technical expert and skilful employees. Technical training has a play vital role in employee’s development for organizational performance (Al Karim, 2019). According to Otoo et al. (2019) mentioned that the technical training is play very effective role at the process of employee talent development which enhance the employee capability for organizational performance (Getahun, 2018; Veingerl Cic et al., 2018).

Findings of the second research objective which explores that the spiritual employee is more Sincere in their act, they try to Optimize their self, to achieve the Ultimate goal, and Law compliance (SOUL). The result of the research showed that sincerity act, optimization efforts, achieving the ultimate goal, and law compliance play significant role for organizational performance. Hence, participants view mentioned that lack of SOUL practice in their training modules resulted is the barrier for high performance. Additionally, this research claimed that the practice of the SOUL are the basic components of organizational performance.

Employee Sincere Act in the Organization

In the light of the participants views that sincerity is a quality that enhances employee performance either their themselves or the organization. Participant’s opinion that sincerity is one of the valuable behaviours of the spiritual employees for the organizational high performance and favourable not only for organization but also for the entire society. Sincere attitude motivates high moral behaviour of the employees’ which success the organization goal. Sincere employees help the organization in hurdles time and they devoted and loyal with it.

According to the academic literature that sincere employees have provided ample supports to get the organizational high performance. Lionel Trilling (2009) mentioned that a sincere person sense of being sound, whole, pure, and of high moral quality. Sincere individuals have a quality that comprises honesty, truthfulness, being down-to-earth, and being helpful (Murphy et al., 2007). According to Imam Al-Ghazali (r.a.), sincerity is a significant element of spiritual quality (Rahman et al., 2017; Sheikh & Bhatti, 2017) which encourages employee confidence and creates trustful and cooperative environment among employees and employers. Sincerity increases the individual’s loyalty and integrity (Ekinci, Abdurrahman, 2015; Murtaza et al. 2016; Sheikh & Bhatti, 2017). Sincerity is fundamental to good character (Changchenkit, 2018; Kacmar et al., 2016).

The discussion covered that the sincere act is one of the basic values of the spiritual employee. Results of the research explained that sincere behaviour of the employee plays a vital role in overcoming the unethical behaviour of the employee, and for the organizational performance. Sincere employees used the organizational resources professionally, work with honesty, and focussed on the organization objective.

Furthermore, in the current study mentions that sincerity act is the basic components of the spirituality and as well as organizational success. So, the development of the sincerity teaching in their HRD training modules it is will be very fruitful for the organizational performance. The next discussion part about the role of optimization of effort which enhances the employee effort for organizational success.

Optimization Effort of the Employee Behaviour

In this section, the participants pointed out the importance of the optimization effort of employee enhance the organization performance. Herein, participants explained that optimization of effort such as knowledge, skill, ability, capability improve the employee behaviour which plays a very energetic role for the organization performance. They explained that spiritual staff will optimize theme self for hard work, to achieve the organizational high performance. Spirituality energizes the employees that to optimize themselves for better performance. Optimization efforts lead the individuals for good work and motivate them for good direction which encourages them for organizational performance. Literature has provided ample supports that optimization efforts of the employees is the source of the organizational high performance. Optimization efforts such as knowledge, skill, ability of persons toward significant work (Ashmos & Duchon, 2000). Schiemann (2014), claimed that employee optimization embraces the organizations performance (Watson et al., 2018).

Additionally, in the current study discussions that optimization effort of the employee is the basic elements of the spirituality which enhance the organizational performance. Thus, the employee optimization effort is one of the important elements of the HRD training modules which will be very useful for the organizational performance. The next discussion part about the focusing on the ultimate goal which will improves the employee responsibility and commitment for organizational performance.

Ultimate Goal in the Employee Behaviour

The third part of the second research objective discussion point is the focusing of the employee on ultimate goal. Participants of the study is explored that sincere individuals would optimize themselves for accomplishing the ultimate goal. The participants explained that spiritual employee will focusing on their ultimate goal, and they optimize theme self for hard work, that to achieve the organizational high performance. However, spiritual employee targets his ultimate goal which develop commitment, and responsible behaviour in the workplace. The employees goal seating behaviour create responsible and accountable attitude for organizational performance.

However, academic literature claimed that accountability plays a constructive role in a healthy workplace (Petchsawang & Duchon, 2012). Accountability development the ability and responsibility in the individual behaviour (Ebrahimi, 2017). It is the responsibility which improves the confidences and maturity in life (Li et al., 2019). Hence, on the base of participants interviews that responsible employee focus on their duty and try to fulfil the task which assigns to them and their efforts to accomplish their promise (Chow, 2011; Jensen & Seele, 2013).

The participants views acknowledged that responsible employee have accountable attitude which created in the employee ability (Ebrahimi, 2017). Accountability is one of the high levels of certainty which build a better attitude (Taufiq, 2015) and healthy workplace. Accountability is ability which increase their skills, confidence, and commitment. Commitment build and generate long-term beneficial relationship (Marzband et al., 2016) and decent environment. Consequently, the concluded that, commitment behaviour help the employee’s attachment to its goals and standards.

The view of the above participants and the academic literature this study suggest that the spiritual employee focusing on the ultimate goal which develop their responsibility, accountability, and commitment behaviour which lead the organizational high performance. Furthermore, on the based of the participants understanding that spiritual employee will caring the rules and regulation of the organization. In this regard study follows the next objective is obeying the law or Law Compliance.

Law Compliance in the Employee Behaviour

The fourth part of the second research objective explored that law compliance of the employee is the fundamentals value for the organizational performance. In this regard, participants mention that each organizations have rules and regulations which will save organization resources and enhance organization performance. Rules regulation justice, equality, and lawful is basic components which lead the organization high performance. Law is the system which offered to individuals and organizations to achieve their objectives and control improper activity (Lewis, 2001). Law develops the employee morale and controls mankind behaviours and cultivates their character (Assouad & Parboteeah, 2018; Ebrahimi, 2017) that to achieving the organization target (Ke et al., 2020).

Law regulator the employees act and mention them punishment or reward on their acts and link them with their work. Law is the most important factor ingredients the person behaviour for high performance (Miller & Ewest, 2015). Spiritual employee will always follow the organization policy, rules, and regulation that helps discipline, equality, justice, team building, and create brotherhood environment in the organization (Assouad & Parboteeah, 2018; Ebrahimi, 2017).

Organizations failures on the part of organizations are unlawful behaviours such as leakage of classified information, falsifying documents, employee favoritism, misrepresentation and misuse of organizational resources. Furthermore, psychologists acknowledged that human behaviour depends on law i.e. Justice, rules regulation, equality and discipline (Ebrahimi, 2017). Along the similar line, a law such as Justice, rules regulation, equality and discipline basic components of social, economic and political organization which is the pillar of the nation development performance (Martinez & Hurtado, 2018).

Conclusion

The participants deep understanding mentioned by during in-depth interviews showed that for the employee’s development perspective each organization have their own HRD modules as per their requirement. Participants of each sector emphasized that employee’s behavioural development is very important to enhance employee’s excellence for the organizational performance. Furthermore, participants pointed out that, spirituality is the solution of the counter-productive behaviour of the employee. During interviews researcher observed the participants views that spiritual employee is more sincere, loyal, optimizing effort, focusing on ultimate goal and obeying law. However, the studies mentioned that act of sincerity, optimization effort, achieving the ultimate goal and law compliance behaviour of the employee is the source of organizational high performance. Researcher observed based on the participants understanding that sincere act of the employees is the basic factor of the employee behaviour development which enhance the employee loyalty, honesty, and truthfulness. Sincere employees try to Optimize them self-such as improve knowledge, skills, competence, abilities, and capability. Participant’s views mention that spiritual employee concentrated on the ultimate goal which develop in their behaviour responsibility, commitment, and accountability. Additional they quoted that spiritual individual followed the organization law, rules and regulation which is excellence of the individual’s behaviour and helpful to enhances the employee’s morale.

Acknowledgments

The author would like to thank Universiti Sains Malaysia (USM) for funding this research under the Bridging Grant Scheme No. 304.PMGT.6316514.

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