The Effects Of Leadership Styles On Goal Clarity And Fairness: Mediated Used Performance Measure

摘要

This paper investigate the effects of superiors' performance evaluation behaviors on subordinates' work-related attitudes mediated used performance measure. We used leadership style initiating structure and consideration and performance measure use (objective and subjective measures) on managerial work related attitudes (goal clarity and evaluation fairness). We test our hypotheses using survey data from 56 middle-level managers in 4 services organizations. The results from Structural Equation Model with PLS show that an initiating structure leadership style has significant effect goal clarity and used objective performance measure mediated relationship initiating structure and goal clarity and used subjective performance measure not mediated relationship consideration leadership style and fairness in evaluation. Consideration leadership behavior instead only has a direct impact on fairness in evaluation. These findings have important implications for management accounting research on superiors' use of performance measures, and provide an explanation of some of the problematic findings in the literature.