Organizational Leadership And Subordinate Effect In Utahs Certified Public Accounting Profession

Abstract

Using the Multifactor Leadership Questionnaire (Bass and Avolio 2004), we test the correlation of transformational, transactional, and passive-avoidant leadership styles to subordinate perceptions of workplace efficiency, effectiveness, and satisfaction. Results, from a convenience sample of 103 accounting professionals in 11 CPA firms in Utah, show that transformational leadership has the largest positive correlation. Transactional leadership is less positively correlated. The passive-avoidant style is negatively correlated. Recommendations for implementing transformational leadership are provided.