%0 Journal Article
%T Leadership and Its Impact on Accountant¡¯s Work Behavior in the Local Government
%A Nepthali V. Bacones
%A Chester Owen B. Diokno
%J Open Journal of Accounting
%P 55-64
%@ 2169-3412
%D 2023
%I Scientific Research Publishing
%R 10.4236/ojacct.2023.123005
%X The study seeks to deliver the connection involving
leadership and accountants¡¯ work behavior in the local government of the
Philippines. For data conversion and analysis, the research study used causal
research and correlational design, conducted a survey in three first-class
municipalities in Quezon, the items in the survey questionnaire were
researcher-construct and had a Cronbach Alpha reliability score of work
behavior 0.71, autocratic leadership 0.71, democratic leadership 0.81, and laissez-faire
0.89, and used Jamovi and SPSS 29.0 version. Results showed that the democratic
leadership style has a significant connection to accountants¡¯ work behavior
while autocratic and laissez-faire leadership styles have no significant
relationship. The study only looked at Lewin¡¯s leadership styles and their
impact on accountants¡¯ work behavior in the local government. The findings of
the study are helpful to understand which leadership style is the most suitable
for boosting accountants¡¯ work behavior. It is suggested to leaders of local
governments to continue the practice of incorporating characteristics of
democratic leadership due to its positive influence on accountants¡¯ work
behavior. In addition, it is recommended that the negative work behavior of
employees should be monitored and controlled with the intention of motivating
them in order to have a positive impact on their performance.
%K Autocratic
%K Democratic
%K Laissez-Faire
%K Work Behavior
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=126662