The Effects of Accounting Firms Employee’s Perception of Supervisor’s Leadership Style on Job Performance, Trust as A Mediator

• Main Authors: Wen-Hau Haung, 黃文豪
• Other Authors: Yi-Hua Hsieh
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/17348428405953475703

碩士 === 淡江大學 === 會計學系碩士班 === 100 === Accounting firm is a kind of industry offerring assurance service, financial, accounts, tax, and consulting service by application of professional knowledge. Another trait of accounting firm is that frims execute task by team of unit; therefore, leadership style and result become a significant issue. Because of firms performed by teamwork, trust is considered an influential factor. In view of previous literature filled with subordinates’ trust in leader and leaders’ trust in subordinate; nevertheless, based on social psychologists’ view, subordinates’ perception of the trust is the crucial point. Consequently, this article follows social psychologists’ view to do a series of examination to increase literature which concern about leadership, trust, and job performance. The research adopts questionnaire survey to collect data, and examines hypothesises by regression analysis. These findings suggest that consideration factor has a positive impact on task performance and workplace ethics performance; structure factor has a positive impact on task performace, contextual performance, and workplace ethics performance. Trust significantly mediates between leadership style and job performace. Subordinates’s trust in superior significantly mediates between leadership style and workplace ethics performance. Subordinates’ perception of the trusted by superior significantly mediates between leadership style and task performace. Subordinates’ perception of the trusted by superior partially mediates between leadership style and contextual performace. Subordinates’ perception of the trusted by superior significantly mediates between leadership style and workplace ethics performance.