Browse > Article
http://dx.doi.org/10.13106/jafeb.2020.vol7.no3.235

The Influence of Leadership Style on Accountants' Commitment with Enterprise: An Empirical Study on Vietnamese FDI Firms  

DO, Duc Tai (Faculty of Accounting, University of Labor and Social Affairs)
NGUYEN, Tien Hung (Faculty of Economics, Hanoi Open University)
NGUYEN, Thi Hong Nga (Faculty of Accounting and Auditing, Hanoi University of Industry)
HA, Hong Hanh (School of Accounting and Auditing, National Economics University)
LE, Thi Tam (Department of Accounting, Thuyloi University)
Publication Information
The Journal of Asian Finance, Economics and Business / v.7, no.3, 2020 , pp. 235-243 More about this Journal
Abstract
The research aims to examine the impact of leadership style on accountants' commitment with FDI firms in Vietnam based on theory of Bass and Avolio (2004). A survey with 110 accountants in FDI firms was conducted. The total of 110 respondents with full information were used for data entry and analysis. Through quantity methodology, we used Cronbach's Alpha, EFA and correlation analysis to determine the relationship between leadership style and three dependent variables including affective, normative and continuance commitment. The results showed that the leadership style had positive relationships with accountants' commitments. In particular, normative commitment with FDI firms of accountants is the most strongest. In addition, there is no statistically difference in the level of three commitments with FDI firms of accountants for three groups of job description. From the findings, this study suggests several recommendations to improve accountants' commitments such as intellectually stimulating, individualized consideration, inspirational motivation, idealized influence, and idealized influence behavior. The results are considered as a useful reference for establishing policies to attract talent personnel toward to sustainable development of firms. Commitment with the organization is a crucial factor to gain a competitive advantage and guide the success of organizations by satisfying customers, maintaining productivity and efficiency.
Keywords
Leadership Style; Commitment; Accountants; FDI firm; Vietnam;
Citations & Related Records
Times Cited By KSCI : 6  (Citation Analysis)
연도 인용수 순위
1 Bass, B. M., & Stodgill, R. M. (1990). Handbook of leadership: theory, research, and managerial applications (3rd Ed). New York, NY: Free Press.
2 Fiedler, F. E. (1967). A theory of leadership effectiveness. New York, NY: McGraw-Hill.
3 Hair, J., Anderson, R., Tatham, R., & Black, W. (1998). Multivariate Data Analysis with Readings (5th Ed.). Upper Saddle River, NJ: Prentice Hall International.
4 Senthamil, A. R., & Palanichamy, P. (2014). Leadership styles and its impact on Organizational Commitment. The Journal of Commerce, 3(4), 15-23.
5 Suong, H. T. T., Thanh, D. D., & Dao, T. T. X. (2019). The impact of leadership styles on the engagement of cadres, lecturers and staff at public universities - Evidence from Vietnam. Journal of Asian Finance, Economics and Business, 6(1), 273-280. http://doi.org/10.13106/jafeb.2019.vol6.no1.273   DOI
6 Tran, V. T., & Nguyen, V. D. (2017). Leadership styles and bank employees' affective commitment: The case of Nam a commercial Joint Stock Bank in Ho Chi Minh City. Economy and Forecast Review, 33, 50-52.
7 Tran, V. N. (2014). The role of commitment between employees and organizations in attracting and appreciating talents. Journal of State Organization, 1, 53-56.
8 Hoang, T., & Chu, N. M. N. (2008). Analysis of research data with SPSS. Hanoi, Vietnam: Hong Duc Publishing House.
9 Afanaxep, V. G. (1980). Labor of the leader. Hanoi, Vietnam: Labor Publishing House.
10 Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2009). Multivariate Data Analysis (7th ed.). Upper Saddle River, NJ: Prentice Hall International.
11 Joplin, R. W., & Daus, C. (1997). Challenges of Leading a Diverse Workforce. Academy of Management Executive, 11(3), 32-47.
12 Koopman, P. L. (1991). Between Control and Commitment: Management and Change as the Art of Balancing. Leadership & Organization Development Journal, 12(5), 3-7. DOI:10.1108/01437739110004947   DOI
13 Lee, J. Y. (2018). The effects of job characteristics on the team creativity of distribution companies: Moderating effects of transformational leadership. Journal of Asian Finance, Economics and Business, 5(4), 161-172. http://doi.org/10.13106/jafeb.2018.vol5.no4.161   DOI
14 Lewin, K., Lippitt, R., & White, R. K. (1939). Patterns of aggressive behavior in experimentally created social climates. Journal of. Social Psychology, 10, 271-299. DOI:10.1080/00224545.1939.9713366
15 Meyer, J. P., & Allen, N. J. (1991). A three-component conceptualization of organizational commitment. Human Resource Management Review, 1(1), 61-89. DOI:10.1016/1053-4822(91)90011-Z   DOI
16 Bass, B. M., & Avoho, B. J. (2004). Multifactor leadership questionnaire: third edition manual and sampler set. Menlo Park, CA: Mind Garden, Inc.
17 Meyer, J. P., Allen, N. J., & Smith, C. A. (1993). Commitment to organization and occupations: Extension of a three-component model. Journal of Applied Psychology, 78(4), 538-551. DOI:10.1037/0021-9010.78.4.538   DOI
18 Meyer, J. P., & Allen, N. J. (1997). Advanced topics in organization behavior series. Commitment in the workplace: Theory, research, and application. Newbury Park, CA: Sage Publications, Inc.
19 Mowday, R., Steers, R. M., & Porter, L.W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224-247. DOI: 10.1016/0001-8791(79)90072-1   DOI
20 Bass, B. M., & Avolio, B. I. (1997). Full range leadership development: Manual for the multifactor leadership questionnaire. Palo Alto, CA: Mind Garden, Inc.
21 Bryant, Z., Altman, D., & Spudich, J. A. (2007). The power stroke of myosin VI and the basis of reverse directionality. Proceedings of the National Academy of Sciences of the United States of America, 104(3), 772-777. DOI:10.1073%2Fpnas.0610144104   DOI
22 Bui, T. P. L. (2017). The influence of leadership styles on employees' engagement at Ho Chi Minh City-based commercial banks, Economy and Forecast Review, 36, 39-42.
23 Chalvin, D. (1993). The management style. Hanoi, Vietnam: Science and Technics Publishing House.
24 Do, X. K., & Le, K. L. (2015). The study of employee commitment to military petroleum corporation. Journal of Fisheries Science and Technology, 3, 115-121.
25 Do, D. T., Chu, H. Y., Ha, H. H., & Vu, B. T. (2019). The commitment with FDI firms of accountants in Noi Bai industrial park - Creative application in economics sociological knowledge. Research Journal of Finance and Accounting, 10(22), 129-135. DOI: 10.7176/RJFA/10-22-15
26 Eisenberger, R. & Cameron, J. (1996). Detrimental effects of reward: reality of myth? American Psychologist, 51, 1153-1166. DOI: 10.1037/0003-066X.51.11.1153   DOI
27 Organ D. W., & Ryan, K., (1995). A meta-analytic review of attitudinal and dispositional predictors of organizational citizenship behavior. Personnel Psychology, 48, 775-802. DOI:10.1111/j.1744-6570.1995.tb01781.x   DOI
28 Nguyen, H. M., Mai, L. T., & Huynh, T. L. (2019). The role of transformational leadership toward work performance through intrinsic motivation: A study in the Pharmaceutical field in Vietnam. Journal of Asian Finance, Economics and Business, 6(4), 201-212. https://doi.org/10.13106/jafeb.2019.vol6.no4.201   DOI
29 Tuna, M., Ghazzawi, I., Tuna, A. A, & C atir, O. (2011). Transformational Leadership and Organizational Commitment: The Case of Turkey's Hospitality Industry. Advanced Management Journal, 2, 10-25.
30 Ogbonna, E., & Harris, L. C. (2011). Leadership style, organizational culture and performance: empirical evidence from UK companies. International Journal of Human Resource Management, 11(4), 766-788. DOI:10.1080/09585190050075114   DOI
31 Sheard, A. G., & Kakabadse, A. P. (2004). A process perspective on leadership and team development. Journal of Management Development, 23(1), 7-106. DOI: 10.1108/02621710410511027.   DOI