Accounting and Auditing Research

Accounting and Auditing Research

The Impact of Leadership Style of Consideration and Structure on Auditors' Job Satisfaction in Regard with the Moderator Role of Organizational Position

Document Type : Original Article

Authors
Gholamhossein Mahdavi 1
Reza Zamani 2
1 Professor of Accounting
2 M.A. Student in Accounting, Shiraz University, Shiraz, Ir
10.22034/iaar.2021.134594
Abstract
The purpose of this study is investigating the effect of leadership style of consideration and structure in regard with moderator role of organizational position to promote the auditors' job satisfaction, as the level of job satisfaction is an important factors to increase the efficacy, and turnover rate in auditing institutes and results in the auditors' performance. Using a questionnaire, data from 292 auditors working at auditing institutes who were members of Iranian accountants' community were collected and analyzed. Findings of this study show that significantly positive relationships exist among structure in leadership style, consideration in leadership style and organizational position. Overall, the study show that senior managers using consideration in leadership style and structure in leadership style to present (an example, maintain the employees confidence through training them, appreciation of doing good work, deciding how to do work and insisting on fulfilling the standards) increase auditors' job satisfaction, especially at lower levels of the institute (for example the auditor and auditor's assistant).
Keywords
Job Satisfaction
Consideration Leadership Style
Structure Leadership Style
Organizational Position
Accounting and Auditing Research
Volume 13, Issue 50
Summer 2021
Pages 5-22