Commitment, Role-Ambiguity and Intention to Leave in the Certified Public Accounting Profession.

• In Event: Investors' Perceptions of Disclosure and Disclosure Efficiency

Abstract

Few studies in the literature have examined the effects of different leadership styles on the Certified Public Accounting (CPA) profession. Authentic leadership is a leadership style that fosters positive psychological capacities and a positive ethical climate. We examined if authentic leadership demonstrated by CPA managers is positively related to commitment by subordinates and negatively related to their role-ambiguity and intention to leave. We also compared authentic leadership to a Laissez-faire leadership style and examined differences between CPA firms and other places where CPAs are employed, as well as differences in CPA career stages. The hypotheses were tested on a sample of 512 CPAs in Israel using Structural Equation Modeling (SEM). The results indicate that authentic leadership is related to desirable subordinate job attitudes, and therefore could enhance their motivation, while laissez-faire leadership has the opposite effects. Limitation and implications for managing and training CPAs are discussed.

Authors

• Elad Kalay, Ariel University

• Yael Brender-Ilan, Ariel University

• Jeffrey Kantor, Ariel University