Perceived Organisational Support Theory and Employee Performance . Literature Review Perceived organisational support (POS) is a philosophy leveraged on the belief that the perceptions of employees have towards the degree at which managers or an organisation places on their contributions and efforts as well as cares and values their wellbeing impacts on their performance and commitment (Eisenberger, Huntington, Hutchison, & Sowa, 1986). The theory assumes that the attitudes of the workforce towards the organisational culture and employment relations significantly impact on their productivity and performance. Employees perceptions of the magnitude at which an organisation values their efforts and their wellbeing affect substantially their motivation and ability to perform their duties (Girorgi, Dubin, & Perez, 2016). Krishnan and Mary (2012) and Ahmad and Yekta (2010) indicate that the POS theory was coined following a realisation that just like managers are concerned with the commitment of employees to an organisation, employees are equally concerned with the commitment of the organisation to them. This creates a mutualistic relationship between the workforce and the organisations. Therefore, Rhoades and Eisenberger (2002) posit that an organisation that is