Browse > Article
http://dx.doi.org/10.5392/JKCA.2018.18.05.482

A Study on the Relations of Tax Officials' Leadership Styles with Empowerment and Organizational Commitment  

Hong, Soon-Bok (동명대학교 경영학부 경영학과)
Publication Information
Abstract
The purpose of this study is to investigate the effects of tax officials' (transformational/transactional) leadership styles on organizational commitment, and to empirically analyze the context of relationship between the leadership styles and organizational commitment, using empowerment as a moderator variable, to find out whether the effects of transformation leadership and transactional leadership on organizational commitment vary with empowerment. The results of analysis showed that the (transformational/transactional) leadership styles have positive(+)effects on organizational commitment. And as a result of analyzing the interaction term in the analysis of moderating effects, it was found that, among leadership factors, charisma and intellectual stimulation, contingent reward, individualized consideration excluding management by exception${\times}$empowerment, and management by exception${\times}$empowerment have statistically significant positive(+)effects on organizational commitment.
Keywords
Transformational Leadership; Transactional Leadership; Empowerment; Organizational Commitment; Tax Officials';
Citations & Related Records
Times Cited By KSCI : 2  (Citation Analysis)
연도 인용수 순위
1 이수광, "거래적 리더십이 조직몰입에 미치는 영향에 관한 연구: 공정성지각을 중심으로," 관광연구, 제21권, 제3호, pp.1-17, 2006.
2 최충식, 안종태, 김정원, "변혁적 리더십, 거래적 리더십 임패워먼트 및 조직 시민행동의 다차원관계 : 임파워먼트의 조절효과 검증," 대한경영학회지, 제20권, 제3호, pp.1243-1267, 2007.
3 이문선, "변혁적 리더십과 조직시민행동 간의 자긍심 및 조직몰입의 매개효과," 조직과 인사관리연구, 제24권, 제1호, pp.33-57, 2000.
4 한충근, 유연우, "조직내부에서 상사의 변혁적 리더십과 조직몰입의 관계에서 조직원의 지식경영활동에 따른 매개효과 분석: 직종별 대기업 종사자 간 비교분석," 한국산학기술학회지, 제17권, 제8호, pp.544-559, 2016.
5 김석용, "지방정부 공무원의 리더쉽이 조직효과성에 미치는 영향관계에 관한 연구," 한국자치행정학보, 제29권, 제1호, pp.199-222, 2015.
6 W. G. Bennis and B. Nanus, Leaders; The strategies for taking charge, New York; Harper & Row, 1985.
7 M. I. Tucker, Higher education leadership: Transformational leadership as a predictor of satisfaction, effectiveness, and extra effort, Ph. D. Dissertation, University of New Orieans, 1990.
8 C. A. O'Reilly and J. Chatman, "Organizational commitment and psychological attachment," Journal of Applied Psychology, Vol.71, pp.192-499, 1986.
9 J. Singh, "Performance productivity and quality of frontline employees in service organizations," Journal of Marketing, Vol.64, No.4, pp.15-34, 2000.   DOI
10 N. J. Allen and J. P. Meyer, "Testing a "side bet theory" of organizational commitment: Some methodological considerations," Journal of Applied Psychology, Vol.69, pp.372-378, 1984.   DOI
11 G. M. Spreitzer, "Psychological Empowerment in the Workplace : Dimension, Measurement, and Validation," Academy of Management Journal, Vol.38, pp.1442-1465, 1995.
12 M. Van Wart, "Administrative Leadership Theory: A Reassessment after 10 Years," Public Administration, Vol.91, No.3, pp.521-543, 2013.   DOI
13 B. M. Bass, Leadership and Performance Beyond Expectations, New York: Free Press, 1985.
14 R. S. Morse, "Integrative public leadership: Catalyzing collaboration to create public value," The Leadership Quarterly, Vol.21, pp.231-245, 2010.   DOI
15 M. Van Wart, "Public-Sector Leadership Theory: An Assessment," Public Administration Review, Vol.63, No.2, pp.214-228, 2003.   DOI
16 M. Van Wart, "Lessons from Leadership Theory and the Contemporary Challenges of Leaders," Public Administration Review, Vol.73, No.4, pp.553-565, 2013.   DOI
17 J. M. Burns, Leadership, New York: Harper & Row, 1978.
18 박준철, 홍순복, "세무공무원의 직무특성이 임파워먼트와 조직유효성에 미치는 영향," 한국콘텐츠학회논문지, 제11권, 제12호, pp.258-265, 2011.   DOI
19 B. J. Avolio, B. M. Bass, and D. I. Jung, "Re examining the components of transformational and transactional leadership using the Multifactor Leadership," Journal of occupational and organizational psychology, Vol.72, No.4, pp.441-462, 1999.   DOI
20 고성돈, 송병식, "변혁적 리더십이 구성원의 임파워먼트와 조직유효성에 미치는 영향에 관한 실증적 연구," 대한경영학회지, 제23권, pp.415-439, 2000.
21 B. M. Bass and B. J. Avolio, MLQ Multifactor leadership questionnaire, Redwood City, CA: Mind Garden, 1995.