Unpacking the Strategic Alignment–Performance Nexus: The Moderating Influence of Perceived Organizational Support in Jordan’s Income and Sales Tax Department

Abstract

In the industry’s dynamic, public environment, strategic alignment—or the need to align all communications, management, and partnerships to enhance employee performance—is critical. This research examines the potential moderating effects of perceived organizational support (POS) in enhancing the relationship between strategic alignment and employee performance in the Jordanian Income and Sales Tax Department (ISTD). Theory: Based on the theory, strategic fit theory and organizational support theory, the article applies to a triangulated cross-sectional quantitative field survey of 180 ISTD managers and supervisors. The findings showed that all elements of strategic alignment had a positive impact on employee performance, with communication being the dominant factor. In addition, POS greatly moderates this relationship and increases the effectiveness of consensus Mechanisms, which is achieved by showing proper trust, encouragement, and loyalty. The findings suggest the need to combine structural and psychological Mechanisms aimed at the sustained performance of public organizations. Theoretical implications and practical recommendations for policy makers on how to improve higher education institutions and staff effectiveness in the context of reforms.