The link between emotional labor and organizational culture in Korean bureaucracy: how taxing is tax work? How enforcing is law enforcement?

ABSTRACT This study probes the relationship between emotional labor and organizational culture by contrasting two classic forms of government work: tax collection and law enforcement. First, an analysis examines the differential effects of self-focused versus other-focused emotional labor in both types of work. Then, hierarchical regression analysis is used to examine the moderating effects of organizational culture. Findings reveal a different relationship between the forms and outcomes by level in the hierarchy: self-focused emotional labor is positively related to pride in job while other-focused is positively related to emotional exhaustion, except for those in lower ranks with shorter tenures. A deeper probe reveals that work demands and cultural orientation are significant moderators. Tax officials experience more exhaustion and police officers experience more pride. Compared to role-oriented culture, which is the embodiment of bureaucracy, support-, power-, and achievement-oriented cultures affect emotional labor constructs.