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The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes

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  • Frank Hartmann
  • David Naranjo-Gil
  • Paolo Perego

Abstract

In this paper we investigate the effects of superiors' performance evaluation behaviors on subordinates' work-related attitudes. In response to critique on the multidimensional nature of the 'supervisory style' construct in the RAPM literature, we argue that the two dominant dimensions underlying this construct are leadership style and performance measure use. We develop and test a path model that allows us to disentangle the effects of 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 196 middle-level managers in 11 organizations. Results show that an initiating structure leadership style affects subordinates' work-related attitudes through the use of objective performance measures. Consideration leadership behavior instead only has a direct impact on work-related attitudes. 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.

Suggested Citation

  • Frank Hartmann & David Naranjo-Gil & Paolo Perego, 2010. "The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes," European Accounting Review, Taylor & Francis Journals, vol. 19(2), pages 275-310.
    • Handle: RePEc:taf:euract:v:19:y:2010:i:2:p:275-310
    DOI: 10.1080/09638180903384601
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    Cited by:

    1. Sebastian Goebel & Barbara Weißenberger, 2016. "The Dark Side of Tight Financial Control: Causes and Remedies of Dysfunctional Employee Behaviors," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(1), pages 69-101, April.
    2. Lleo, A. & Ruiz-Palomino, P. & Viles, E. & Muñoz-Villamizar, A.F., 2021. "A valid and reliable scale for measuring middle managers’ trustworthiness in continuous improvement," International Journal of Production Economics, Elsevier, vol. 242(C).
    3. Martin Hiebl, 2014. "Upper echelons theory in management accounting and control research," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 223-240, January.
    4. Thuy‐Van Tran & Janne Järvinen, 2022. "Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4079-4108, September.
    5. Ibrahim Bader Alharbi & Rossilah Jamil & Nik Hasnaa Nik Mahmood & Awaluddin Mohamed Shaharoun, 2023. "Transformational Leadership’s Impact on Organizational Innovation: The Mediating Role of Management Control System," Global Business Review, International Management Institute, vol. 24(6), pages 1418-1433, December.
    6. R. Murray Lindsay, 2018. "Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems)," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 555-587, December.
    7. Thuy-Van Tran & Sinikka Lepistö & Janne Järvinen, 2021. "The relationship between subjectivity in managerial performance evaluation and the three dimensions of justice perception," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 369-399, September.
    8. Sebastian Goebel & Barbara E. Weißenberger, 2017. "The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance," Journal of Business Ethics, Springer, vol. 141(3), pages 505-528, March.
    9. Kelly K. Wang & Maria Cadiz Dyball & Andy Wang, 2023. "The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1571-1598, April.
    10. Cäker, Mikael & Siverbo, Sven, 2018. "Effects of performance measurement system inconsistency on managers’ role clarity and well-being," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 256-266.
    11. Irene Trapp & Rouven Trapp, 2019. "The psychological effects of centrality bias: an experimental analysis," Journal of Business Economics, Springer, vol. 89(2), pages 155-189, March.
    12. Christian Kleine & Barbara Weißenberger, 2014. "Leadership impact on organizational commitment: the mediating role of management control systems choice," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 241-266, January.
    13. Ahmed Abdel‐Maksoud & Wagdy Abdallah & Mayada Youssef, 2012. "An empirical study of the influence of intensity of competition on the deployment of contemporary management accounting practices and managerial techniques in Egyptian firms," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 28(2), pages 84-97, February.
    14. Christina Boedker & Kar Ming Chong, 2022. "The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4587-4614, December.
    15. Sebastian Goebel & Barbara E. Weißenberger, 2017. "Effects of management control mechanisms: towards a more comprehensive analysis," Journal of Business Economics, Springer, vol. 87(2), pages 185-219, February.
    16. Gaudet, Marie-Claude & Tremblay, Michel, 2017. "Initiating structure leadership and employee behaviors: The role of perceived organizational support, affective commitment and leader–member exchange," European Management Journal, Elsevier, vol. 35(5), pages 663-675.
    17. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
    18. Nora Haas & Gerhard Speckbacher, 2017. "Everything Under My Control: CEO Characteristics and the Evaluation of Middle Manager Performance in Small and Medium-Sized Firms," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 18(2), pages 109-128, May.
    19. Abdel-Maksoud, Ahmed & Cheffi, Walid & Ghoudi, Kilani, 2016. "The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators," The British Accounting Review, Elsevier, vol. 48(2), pages 169-184.
    20. Ibrahim Bader Alharbi & Rossilah Jamil & Nik Hasnaa Nik Mahmood & Awaluddin Mohamed Shaharoun, 2022. "Exploring the Relationships Between Organizational Culture, Management Control System and Organizational Innovation," Global Business Review, International Management Institute, vol. 23(3), pages 662-675, June.
    21. Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.

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